受注損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on order received

投資損失引当金の増減額（△は減少）

Increase (decrease) in allowance for investment loss

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for sales returns

賞与引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses

売上債権の増減額（△は増加）

Decrease (increase) in trade receivables

貸倒引当金の増減額（△は減少）

Increase (decrease) in allowance for doubtful accounts

仕入債務の増減額（△は減少）

Increase (decrease) in trade payables

たな卸資産の増減額（△は増加）

Decrease (increase) in inventories

連結子会社の減少による非支配株主持分の増減

Decrease in consolidated subsidiaries – non-controlling interests

分割型の会社分割による減少

Decrease by corporate division – split-off type