Loss on retirement of property, plant and equipment and intangible assets

有形及び無形固定資産除却損

Loss (gain) on sales and retirement of non-current assets

固定資産除売却損益（△は益）

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 retirement benefit liability

退職給付に係る負債の増減額（△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）

Increase (decrease) in provision for retirement benefits

退職給付引当金の増減額（△は減少）

Increase (decrease) in provision for retirement benefits and retirement benefits for directors (and other officers)

退職給付及び役員退職慰労引当金の増減額（△は減少）

Provision of reserve for retirement allowance

退職慰労積立金の積立

Reversal of reserve for retirement allowance

退職慰労積立金の取崩

Provision of reserve for retirement allowance for directors (and other officers)

役員退職積立金の積立