特別法上の引当金の増減額（△は減少）

Increase (decrease) in reserves under special laws

店舗閉鎖損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on store closings

有価証券運用損益（△は益）

Loss (gain) on investments in securities

販売促進引当金の増減額（△は減少）

Increase (decrease) in provision for sales promotion expenses

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 business 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 liquidation of subsidiaries and associates

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business liquidation

事業構造改善引当金の増減額（△は減少）

Increase (decrease) in provision for business restructuring

環境対策引当金の増減額（△は減少）

Increase (decrease) in provision for environmental measures

訴訟損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on litigation

利息返還損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on interest repayment

偶発損失引当金の増減額（△は減少）

Increase (decrease) in provision for contingent loss

災害損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on disaster

株式給付引当金の増減額（△は減少）

Increase (decrease) in provision for share-based remuneration

引当金の増減額（△は減少）

Increase (decrease) in provisions

役員株式給付引当金の増減額（△は減少）

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

その他の引当金の増減額（△は減少）

Increase (decrease) in other provisions

投資損失引当金の増減額（△は減少）

Increase (decrease) in allowance for investment loss

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for sales returns

賞与引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses

製品保証引当金の増減額（△は減少）

Increase (decrease) in provision for product warranties