Increase (decrease) in provision for retirement benefits and retirement benefits for directors (and other officers)

退職給付及び役員退職慰労引当金の増減額（△は減少）

Increase (decrease) in provision for repairs

修繕引当金の増減額（△は減少）

Increase (decrease) in provision for special repairs

特別修繕引当金の増減額（△は減少）

Increase (decrease) in provision for point card certificates

ポイント引当金の増減額（△は減少）

Increase (decrease) in provision for shareholder benefit program

株主優待引当金の増減額（△は減少）

Decrease (increase) in inventories

たな卸資産の増減額（△は増加）

Increase (decrease) in allowance for doubtful accounts

貸倒引当金の増減額（△は減少）

Decrease in consolidated subsidiaries – non-controlling interests

連結子会社の減少による非支配株主持分の増減

Decrease by corporate division – split-off type

分割型の会社分割による減少

Decrease (increase) in finished goods and work in process

製品及び仕掛品増減額 （△は増加）