Provision for guarantee for loans

ローン保証引当金

Provision for sales rebates

売上割戻引当金

Provision for construction warranties for vessel

船舶保証工事引当金

Provision for sales promotion expenses

販売促進引当金

Provision for loss on order received

受注損失引当金

Provision for doubtful accounts

貸倒引当金繰入額

Provision for product warranty

製品保証引当金繰入額

株価変動準備金積立額

Provision of reserve for stock price fluctuation

価額変動準備金積立額

Provision of reserve for price fluctuation

分配準備積立金積立額

Provision of reserve for dividends

リース資産処分損引当金

Provision for loss on disposal of property for lease

商品取引責任準備金繰入額

Provision of reserve for commodities transaction liabilities

一時差異等調整積立金の積立

Provision of reserve for temporary difference adjustments

ガスホルダー修繕引当金戻入額

Reversal of provision for gas holder repairs

ガスホルダー修繕引当金の増減額（△は減少）

Increase (decrease) in provision for gas holder repairs

保安対策引当金の増減額（△は減少）

Increase (decrease) in provision for safety measures

使用済燃料再処理等引当金の増減額（△は減少）

Increase (decrease) in provision for reprocessing of spent nuclear fuel

使用済燃料再処理等準備引当金の増減額（△は減少）

Increase (decrease) in provision for preparation of reprocessing of spent nuclear fuel

ガスホルダー修繕引当金

Provision for gas holder repairs

保安対策引当金

Provision for safety measures

特定災害防止準備金の積立

Provision of reserve for special disaster