退職給付引当金

Provision for retirement benefits

役員退職慰労引当金

Provision for retirement benefits for directors (and other officers)

特別修繕引当金

Provision for special repairs

企業結合に係る特定勘定

Provision incurred from business combination

返品調整引当金

Provision for sales returns

役員株式給付引当金

Provision for share-based remuneration for directors (and other officers)

受注損失引当金

Provision for loss on order received

関係会社整理損失引当金

Provision for loss on liquidation of subsidiaries and associates

事業整理損失引当金

Provision for loss on business liquidation

関係会社事業損失引当金

Provision for loss on business of subsidiaries and associates