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 provision for bonuses

賞与引当金の増減額（△は減少）

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 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）

Decrease (increase) in inventories

たな卸資産の増減額（△は増加）

Increase (decrease) in allowance for doubtful accounts

貸倒引当金の増減額（△は減少）

Increase in consolidated subsidiaries – non-controlling interests

連結子会社の増加による非支配株主持分の増減

Increase by merger

合併による増加