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

退職給付及び役員退職慰労引当金の増減額（△は減少）

Increase (decrease) in provision for repairs

修繕引当金の増減額（△は減少）

Increase (decrease) in provision for special repairs

特別修繕引当金の増減額（△は減少）

Increase (decrease) in provision for point card certificates

ポイント引当金の増減額（△は減少）

Increase (decrease) in provision for shareholder benefit program

株主優待引当金の増減額（△は減少）

Decrease (increase) in inventories

たな卸資産の増減額（△は増加）

Increase (decrease) in allowance for doubtful accounts

貸倒引当金の増減額（△は減少）

Decrease in consolidated subsidiaries – non-controlling interests

連結子会社の減少による非支配株主持分の増減

Decrease by corporate division – split-off type

分割型の会社分割による減少

Decrease (increase) in finished goods and work in process

製品及び仕掛品増減額 （△は増加）

Increase (decrease) in contract liabilities

契約負債の増減額（△は減少）

Increase or decrease in retirement benefit asset or liability

退職給付に係る資産及び負債の増減額

Decrease (increase) in trade and other receivables

売掛金及びその他の債権の増減額（△は増加）

Decrease (increase) in contract assets

契約資産の増減額（△は増加）

Increase (decrease) in trade and other payables

買掛金及びその他の債務の増減額（△は減少）

Increase (decrease) by business combination

企業結合による変動

当期一部交換に伴う剰余金増加額又は欠損金減少額

Increase in surplus or decrease in deficit from partial exchange

剰余金減少額又は欠損金増加額

Decrease in surplus or increase in deficit

当期一部解約に伴う剰余金減少額又は欠損金増加額

Decrease in surplus or increase in deficit from partial redemptions

当期追加信託に伴う剰余金減少額又は欠損金増加額

Decrease in surplus or increase in deficit from additional subscriptions for period

当期一部交換に伴う剰余金減少額又は欠損金増加額

Decrease in surplus or increase in deficit from partial exchange