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

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)

受注損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on order received

投資損失引当金の増減額（△は減少）

Increase (decrease) in allowance for investment loss

退職給付に係る資産の増減額（△は増加）

Decrease (increase) in retirement benefit asset

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for sales returns

退職給付に係る負債の増減額（△は減少）

Increase (decrease) in retirement benefit liability

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

役員退職慰労引当金の増減額（△は減少）

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

役員賞与引当金の増減額（△は減少）

Increase (decrease) in provision for bonuses for directors (and other officers)