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 retirement benefit asset

退職給付に係る資産の増減額（△は増加）

Increase (decrease) in retirement benefit liability

退職給付に係る負債の増減額（△は減少）

Increase (decrease) in provision for bonuses

賞与引当金の増減額（△は減少）

Increase (decrease) in provision for product warranties

製品保証引当金の増減額（△は減少）

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

役員退職慰労引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses for directors (and other officers)

役員賞与引当金の増減額（△は減少）

Increase (decrease) in provision for retirement benefits

退職給付引当金の増減額（△は減少）

Decrease (increase) in inventories

たな卸資産の増減額（△は増加）

Adjustment to reserve due to change in tax rate

税率変更による積立金の調整額