Reversal of provision for bonuses for directors (and other officers)

役員賞与引当金戻入額

Retirement benefit expenses for prior periods

過年度退職給付費用

Amortization of shortage reserve for retirement benefits

退職給付積立不足償却額

Commission for syndicated loans

シンジケートローン手数料

Depreciation of assets for rent

貸与資産減価償却費

Share of loss of entities accounted for using equity method

持分法による投資損失

Commission for purchase of treasury shares

自己株式取得費用

Reversal of allowance for doubtful accounts

貸倒引当金戻入額

Subsidies for employment adjustment

雇用調整助成金

Commission for insurance office work

保険事務手数料