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）

Increase (decrease) in provision for retirement benefits

退職給付引当金の増減額（△は減少）

Decrease (increase) in inventories

たな卸資産の増減額（△は増加）

Adjustment to reserve due to change in tax rate

税率変更による積立金の調整額

Increase (decrease) in allowance for doubtful accounts

貸倒引当金の増減額（△は減少）

Change in scope of consolidation – foreign currency translation adjustment

連結範囲の変動に伴う為替換算調整勘定の増減

Increase in consolidated subsidiaries – non-controlling interests

連結子会社の増加による非支配株主持分の増減

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

Change in ownership interest of parent due to transactions with non-controlling interests

非支配株主との取引に係る親会社の持分変動

Net changes in items other than shareholders’ equity

株主資本以外の項目の当期変動額（純額）

Change in treasury shares arising from change in equity in entities accounted for using equity method

持分法適用会社に対する持分変動に伴う自己株式の増減

Change in scope of equity method

持分法の適用範囲の変動

Change in scope of consolidation

連結範囲の変動

Cumulative effects of changes in accounting policies

会計方針の変更による累積的影響額

Statement of changes in equity

株主資本等変動計算書

Loss on valuation of investments in capital of subsidiaries and associates

関係会社出資金評価損

Loss on change in equity

持分変動損失

Gain on change in equity

持分変動利益

Loss on investments in capital

出資金運用損

Loss on investments in investment partnerships

投資事業組合運用損