Provision of reserve for research and development
研究開発積立金の積立
日本基準
Reversal of reserve for research and development
研究開発積立金の取崩
Deficit disposition
欠損填補
Capital reduction
減資
Reversal of legal capital surplus
資本準備金の取崩
Reversal of revaluation reserve for land
土地再評価差額金の取崩
Provision of reserve for dividend equalization
配当平均積立金の積立
Reversal of reserve for dividend equalization
配当平均積立金の取崩
Provision of reserve for tax purpose reduction entry of non-current assets
固定資産圧縮積立金の積立
Reversal of reserve for tax purpose reduction entry of non-current assets
固定資産圧縮積立金の取崩
Provision of reserve for special account for tax purpose reduction entry of non-current assets
固定資産圧縮特別勘定積立金の積立
Reversal of reserve for special account for tax purpose reduction entry of non-current assets
固定資産圧縮特別勘定積立金の取崩
Reversal of reserve for software programs
プログラム等準備金の取崩
Provision of reserve for overseas investment loss
海外投資等損失準備金の積立
Issuance of share acquisition rights
新株予約権の発行
Change in ownership interest of parent due to transactions with non-controlling interests
非支配株主との取引に係る親会社の持分変動
Exercise of share acquisition rights
新株予約権の行使
Net changes in items other than shareholders’ equity
株主資本以外の項目の当期変動額（純額）
Forfeiture of share acquisition rights
新株予約権の失効
Provision of legal retained earnings
利益準備金の積立
Realized gain or loss on hedged object
ヘッジ対象の損益認識による増減