Share of loss (profit) of entities accounted for using equity method

持分法による投資損益（△は益）

Loss (gain) on sales of property, plant and equipment

有形固定資産売却損益（△は益）

Loss (gain) on extinguishment of tie-in shares

抱合せ株式消滅差損益（△は益）

Loss (gain) on sales of investment securities

投資有価証券売却損益（△は益）

Statement of cash flows

キャッシュ・フロー計算書

Reversal of general reserve

別途積立金の取崩

Payments of personnel expenses

人件費の支出

Reversal of reserve for tax purpose reduction entry of real estate

不動産圧縮積立金の取崩

Provision of reserve for tax purpose reduction entry of assets

資産圧縮積立金の積立

Reversal of reserve for tax purpose reduction entry of assets

資産圧縮積立金の取崩

Provision of reserve for tax purpose reduction entry of depreciable assets

償却資産圧縮積立金の積立

Reversal of reserve for tax purpose reduction entry of depreciable assets

償却資産圧縮積立金の取崩

Provision of reserve for tax purpose reduction entry of replacement assets

買換資産圧縮積立金の積立

Reversal of reserve for tax purpose reduction entry of replacement assets

買換資産圧縮積立金の取崩

Provision of reserve for property replacement

買換資産積立金の積立

Reversal of reserve for property replacement

買換資産積立金の取崩

Provision of special reserve

特別積立金の積立

Reversal of special reserve

特別積立金の取崩

Provision of voluntary retained earnings

任意積立金の積立

Provision of reserve for special depreciation

特別償却積立金の積立

Reversal of reserve for tax purpose reduction entry of land

土地圧縮積立金の取崩