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

未払金及び未払費用の増減額（△は減少）

Increase (decrease) in accounts payable – other

未払金の増減額（△は減少）

Decrease (increase) in real estate for sale

販売用不動産の増減額（△は増加）

Decrease (increase) in accounts receivable – installment

割賦売掛金の増減額（△は増加）

Increase (decrease) in reserves under special laws

特別法上の引当金の増減額（△は減少）

Increase (decrease) in provisions

引当金の増減額（△は減少）

Increase (decrease) in provision for loss on liquidation of subsidiaries and associates

関係会社整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business liquidation

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for business restructuring

事業構造改善引当金の増減額（△は減少）

Increase (decrease) in provision for environmental measures

環境対策引当金の増減額（△は減少）