Revenue adjustment

収益調整金

Valuation gain adjustment accounts

評価益調整勘定

Valuation loss adjustment accounts

評価損調整勘定

Allowance for temporary difference adjustment

一時差異等調整引当額

Provision of reserve for adjustment of cost fluctuations

原価変動調整積立金の積立

Reversal of reserve for adjustment of cost fluctuations

原価変動調整積立金の取崩

Reserve for adjustment of cost fluctuations

原価変動調整積立金

Loss adjustment expenses payment

損害調査費の支出

Loss adjustment expenses

損害調査費

Adjustment of unsettled trading accounts

約定済未決済特定取引調整額

Adjustment to reserve due to change in tax rate

税率変更による積立金の調整額

Change in scope of consolidation – foreign currency translation adjustment

連結範囲の変動に伴う為替換算調整勘定の増減

Inserted directly into net assets – foreign currency translation adjustment

純資産の部に直接計上された為替換算調整勘定の増減

Foreign currency translation adjustment, before tax

為替換算調整勘定（税引前）

Gain on adjustment of account payable

債務勘定整理益

Subsidies for employment adjustment

雇用調整助成金

Foreign currency translation adjustment

為替換算調整勘定

評価損調整勘定

Valuation loss adjustment accounts

収益調整金

Revenue adjustment

評価益調整勘定

Valuation gain adjustment accounts

一時差異等調整引当額

Allowance for temporary difference adjustment