前払費用の増減額（△は増加）
Decrease (increase) in prepaid expenses
日本語
保険積立金の増減額（△は増加）
Decrease (increase) in insurance funds
貯蔵品の増減額（△は増加）
Decrease (increase) in supplies
未収消費税等の増減額（△は増加）
Decrease (increase) in consumption taxes refund receivable
未成業務受入金の増減額（△は減少）
Increase (decrease) in advances received on service contracts in progress
未払金及び未払費用の増減額（△は減少）
Increase (decrease) in accounts payable – other, and accrued expenses
未払金の増減額（△は減少）
Increase (decrease) in accounts payable – other
未払費用の増減額（△は減少）
Increase (decrease) in accrued expenses
未払債務の増減額（△は減少）
Increase (decrease) in accrued liabilities
未払消費税等の増減額（△は減少）
Increase (decrease) in accrued consumption taxes
預け金の増減額（△は増加）
Decrease (increase) in deposits paid
未払賞与の増減額（△は減少）
Increase (decrease) in accounts payable – bonuses
持分変動損益（△は益）
Loss (gain) on change in equity
関係会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries and associates
子会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries
事業譲渡損益（△は益）
Loss (gain) on sale of businesses
営業債務の増減額（△は減少）
Increase (decrease) in trade payables
移転費用
Relocation expenses
退職給付信託設定損益（△は益）
Loss (gain) on contribution of securities to retirement benefit trust
段階取得に係る差損益（△は益）
Loss (gain) on step acquisitions
工事負担金等受入額
Proceeds from contribution for construction