Provision for sales promotion expenses

販売促進引当金

Provision for loss on order received

受注損失引当金

Provision for doubtful accounts

貸倒引当金繰入額

Provision for product warranty

製品保証引当金繰入額

株価変動準備金積立額

Provision of reserve for stock price fluctuation

価額変動準備金積立額

Provision of reserve for price fluctuation

分配準備積立金積立額

Provision of reserve for dividends

リース資産処分損引当金

Provision for loss on disposal of property for lease

商品取引責任準備金繰入額

Provision of reserve for commodities transaction liabilities

一時差異等調整積立金の積立

Provision of reserve for temporary difference adjustments