Increase (decrease) in provision for sales returns

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for loss on store closings

店舗閉鎖損失引当金の増減額（△は減少）

Increase (decrease) in provision for sales promotion expenses

販売促進引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business of subsidiaries and associates

関係会社事業損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on liquidation of subsidiaries and associates

関係会社整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business liquidation

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for business restructuring

事業構造改善引当金の増減額（△は減少）

Increase (decrease) in provision for environmental measures

環境対策引当金の増減額（△は減少）

Increase (decrease) in provision for loss on litigation

訴訟損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on interest repayment

利息返還損失引当金の増減額（△は減少）