Reserve for guarantee obligation

保証債務積立金

Guarantee of obligation

債務保証

Guarantee of obligation – per contra

債務保証見返

Loss (gain) on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上損益（△は益）

Loss on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上損

Gain on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上益

Amortization of net retirement benefit obligation at transition

退職給付会計基準変更時差異の処理額

保証債務積立金

Reserve for guarantee obligation

債務保証

Guarantee of obligation

債務保証見返

Guarantee of obligation – per contra

厚生年金基金代行返上損益（△は益）

Loss (gain) on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上損

Loss on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上益

Gain on transfer of benefit obligation relating to employees’ pension fund

退職給付会計基準変更時差異の処理額

Amortization of net retirement benefit obligation at transition