Foreign exchange gains or losses

為替差損益

Increase (decrease) in allowance for loan losses

貸倒引当金の増減（△）

Provision of allowance for loan losses

貸倒引当金繰入額

Reversal of allowance for loan losses

貸倒引当金戻入益

Allowance for loan losses

貸倒引当金

Foreign exchange losses (gains)

為替差損益（△は益）

Inserted directly into net assets – deferred gains or losses on hedges

純資産の部に直接計上された繰延ヘッジ損益の増減

Deferred gains or losses on hedges, before tax

繰延ヘッジ損益（税引前）

Extraordinary losses

特別損失

Foreign exchange losses

為替差損