Beginning inventory of merchandise and finished goods

商品及び製品期首たな卸高

Cost of purchased merchandise and finished goods

当期商品及び製品仕入高

Ending inventory of merchandise and finished goods

商品及び製品期末たな卸高

COS and expenses from operating activities

営業活動による費用・売上原価

COS and expenses from operating activities – detail

営業活動による費用・売上原価の内訳

Purchase allowance and returns

仕入値引及び戻し高

Dividends from subsidiaries and associates

関係会社受取配当金

Commissions from subsidiaries and associates

関係会社受入手数料

Interest on loans receivable from subsidiaries and associates

関係会社貸付金利息

Interest on securities of subsidiaries and associates

関係会社有価証券利息

Sales allowance and returns

売上値引及び戻り高

Net sales of merchandise and finished goods

商品及び製品売上高

Valuation and translation adjustments

評価・換算差額等

Reserve for research and development

研究開発積立金

Reserve for retirement allowance for directors (and other officers)

役員退職積立金

Long-term leasehold and guarantee deposits received

長期預り敷金保証金

Long-term borrowings from shareholders, directors (and other officers) or employees

株主、役員又は従業員からの長期借入金

Long-term borrowings from subsidiaries and associates

関係会社長期借入金

Short-term borrowings from subsidiaries and associates

関係会社短期借入金

Remuneration payable for directors (and other officers)

未払役員報酬

Short-term borrowings from shareholders, directors (and other officers) or employees

株主、役員又は従業員からの短期借入金