Loss (gain) on valuation of short-term and long-term investment securities
有価証券及び投資有価証券評価損益（△は益）
日本基準
Loss (gain) on sales of shares of subsidiaries and associates
関係会社株式売却損益（△は益）
Increase (decrease) in provision for loss on disaster
災害損失引当金の増減額（△は減少）
Increase (decrease) in provision for share-based remuneration
株式給付引当金の増減額（△は減少）
Increase (decrease) in provision for warranties for completed construction
完成工事補償引当金の増減額（△は減少）
Increase (decrease) in provision for share-based remuneration for directors (and other officers)
役員株式給付引当金の増減額（△は減少）
Increase (decrease) in provision for loss on guarantees
債務保証損失引当金の増減額（△は減少）
Increase (decrease) in other provisions
その他の引当金の増減額（△は減少）
Increase (decrease) in provision for loss on order received
受注損失引当金の増減額（△は減少）
Increase (decrease) in allowance for investment loss
投資損失引当金の増減額（△は減少）
Increase (decrease) in provision for sales returns
返品調整引当金の増減額（△は減少）
Increase (decrease) in provision for loss on store closings
店舗閉鎖損失引当金の増減額（△は減少）
Increase (decrease) in provision for sales promotion expenses
販売促進引当金の増減額（△は減少）
Increase (decrease) in provision for loss on business of subsidiaries and associates
関係会社事業損失引当金の増減額（△は減少）
Increase (decrease) in provision for loss on liquidation of subsidiaries and associates
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 business liquidation
事業整理損失引当金の増減額（△は減少）
Increase (decrease) in provision for business restructuring
事業構造改善引当金の増減額（△は減少）
Increase (decrease) in provision for environmental measures
環境対策引当金の増減額（△は減少）
Increase (decrease) in provision for loss on litigation
訴訟損失引当金の増減額（△は減少）
Increase (decrease) in provision for loss on interest repayment
利息返還損失引当金の増減額（△は減少）
Increase (decrease) in retirement benefit liability
退職給付に係る負債の増減額（△は減少）