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 loss on guarantees

債務保証損失引当金の増減額（△は減少）

Increase (decrease) in provision for share-based remuneration for directors (and other officers)

役員株式給付引当金の増減額（△は減少）

Increase (decrease) in provision for loss on order received

受注損失引当金の増減額（△は減少）

Increase (decrease) in other provisions

その他の引当金の増減額（△は減少）

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 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 retirement benefit asset

退職給付に係る資産の増減額（△は増加）

Increase (decrease) in retirement benefit liability

退職給付に係る負債の増減額（△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）