日本基準

有価証券運用損益（△は益）

Loss (gain) on investments in securities

関係会社整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on liquidation of subsidiaries and associates

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business liquidation

事業構造改善引当金の増減額（△は減少）

Increase (decrease) in provision for business restructuring

環境対策引当金の増減額（△は減少）

Increase (decrease) in provision for environmental measures

訴訟損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on litigation

利息返還損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on interest repayment

偶発損失引当金の増減額（△は減少）

Increase (decrease) in provision for contingent loss

災害損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on disaster

株式給付引当金の増減額（△は減少）

Increase (decrease) in provision for share-based remuneration

役員株式給付引当金の増減額（△は減少）

Increase (decrease) in provision for share-based remuneration for directors (and other officers)

無形固定資産償却費

Amortization of intangible assets

投資損失引当金の増減額（△は減少）

Increase (decrease) in allowance for investment loss

その他の償却額

Depreciation and amortization on other

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for sales returns

賞与引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses

製品保証引当金の増減額（△は減少）

Increase (decrease) in provision for product warranties

役員退職慰労引当金の増減額（△は減少）

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

役員賞与引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses for directors (and other officers)

退職給付引当金の増減額（△は減少）

Increase (decrease) in provision for retirement benefits

退職給付及び役員退職慰労引当金の増減額（△は減少）

Increase (decrease) in provision for retirement benefits and retirement benefits for directors (and other offi […]