Decrease (increase) in prepaid pension costs

前払年金費用の増減額（△は増加）

Decrease (increase) in trade receivables

営業債権の増減額（△は増加）

Decrease (increase) in prepaid expenses

前払費用の増減額（△は増加）

Decrease (increase) in insurance funds

保険積立金の増減額（△は増加）

Decrease (increase) in supplies

貯蔵品の増減額（△は増加）

Decrease (increase) in consumption taxes refund receivable

未収消費税等の増減額（△は増加）

Increase (decrease) in trade payables

営業債務の増減額（△は減少）

Decrease (increase) in accounts receivable – other

未収入金の増減額（△は増加）

Increase (decrease) in advances received on service contracts in progress

未成業務受入金の増減額（△は減少）

Increase (decrease) in notes discounted

割引手形の増減額（△は減少）