長期前払費用の増減額（△は増加）

Decrease (increase) in long-term prepaid expenses

前払費用の増減額（△は増加）

Decrease (increase) in prepaid expenses

未払金及び未払費用の増減額（△は減少）

Increase (decrease) in accounts payable – other, and accrued expenses

未払費用の増減額（△は減少）

Increase (decrease) in accrued expenses

未払人件費の増減額（△は減少）

Increase (decrease) in accounts payable – personnel expenses

移転費用

Relocation expenses

その他の営業外損益（△は益）

Other non-operating expenses (income)

社債利息

Interest expenses on bonds

支払利息及び社債利息

Interest expenses on borrowings and bonds

支払利息及び手形売却損

Interest expenses and loss on sales of notes receivable – trade