利息返還損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on interest repayment

偶発損失引当金の増減額（△は減少）

Increase (decrease) in provision for contingent loss

災害損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on disaster

株式給付引当金の増減額（△は減少）

Increase (decrease) in provision for share-based remuneration

役員株式給付引当金の増減額（△は減少）

Increase (decrease) in provision for share-based remuneration for directors (and other officers)

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

製品保証引当金の増減額（△は減少）

Increase (decrease) in provision for product warranties