Components of cost of sales
売上原価の内訳
IFRS
Decrease (increase) in finished goods and work in process
製品及び仕掛品増減額 （△は増加）
Raw materials and consumables used
原材料及び消耗品消費高
Advertising and sales promotion expenses
広告宣伝費及び販売促進費
Sales promotion expenses
販売促進費
Sales commissions
販売手数料
Employee benefit expenses
従業員給付費用
Components of goodwill
のれんの内訳
Components of intangible assets
無形資産の内訳
Components of operating expenses
営業費用の内訳
Trademarks
商標権
Patents
特許権
Customer relationships
顧客との関係
Customer-related assets
顧客関連資産
Marketing rights
販売権
Intangible assets associated with products
製品関連無形資産
Technology-based intangible assets
技術資産
Capitalized development costs
開発費
Mining rights
鉱業権
Software for internal use
自社利用ソフトウエア
Software for sale
市場販売ソフトウエア