Increase (decrease) in allowance for investment loss

投資損失引当金の増減額（△は減少）

Increase (decrease) in provision for sales returns

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for loss on store closings

店舗閉鎖損失引当金の増減額（△は減少）

Increase (decrease) in provision for sales promotion expenses

販売促進引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business of subsidiaries and associates

関係会社事業損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on liquidation of subsidiaries and associates

関係会社整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business liquidation

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for business restructuring

事業構造改善引当金の増減額（△は減少）

Increase (decrease) in provision for environmental measures

環境対策引当金の増減額（△は減少）

Increase (decrease) in provision for loss on litigation

訴訟損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on interest repayment

利息返還損失引当金の増減額（△は減少）

Increase (decrease) in provision for warranties for completed construction

完成工事補償引当金の増減額（△は減少）

Increase (decrease) in provision for loss on disaster

災害損失引当金の増減額（△は減少）

Increase (decrease) in provision for share-based remuneration

株式給付引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses

賞与引当金の増減額（△は減少）

Increase (decrease) in provision for product warranties

製品保証引当金の増減額（△は減少）

Increase (decrease) in provision for retirement benefits for directors (and other officers)

役員退職慰労引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses for directors (and other officers)

役員賞与引当金の増減額（△は減少）

Decrease (increase) in retirement benefit asset

退職給付に係る資産の増減額（△は増加）

Increase (decrease) in provision for retirement benefits

退職給付引当金の増減額（△は減少）

Increase (decrease) in retirement benefit liability

退職給付に係る負債の増減額（△は減少）