Increase (decrease) in accounts payable – other, and accrued expenses

未払金及び未払費用の増減額（△は減少）

Interest expenses on borrowings and bonds

支払利息及び社債利息

Interest expenses and loss on sales of notes receivable – trade

支払利息及び手形売却損

Interest expenses on bonds

社債利息

Relocation expenses

移転費用

Other non-operating expenses (income)

その他の営業外損益（△は益）

Increase (decrease) in provision for sales promotion expenses

販売促進引当金の増減額（△は減少）

Amortization of business commencement expenses

開業費償却額

Amortization of long-term prepaid expenses

長期前払費用償却額

Payments of personnel expenses

人件費の支出

Environmental expenses

環境対策費

Head office relocation expenses

本社移転費用

Business restructuring expenses

事業構造改善費用

Merger expenses

合併関連費用

Litigation expenses

訴訟関連費用

Listing expenses

上場関連費用

Miscellaneous expenses

雑支出

Retirement benefit expenses for prior periods

過年度退職給付費用

Amortization of organization expenses

創立費償却

Compensation expenses

支払補償費

Office relocation expenses

事務所移転費用