災害損失引当金戻入額

Gain on reversal of provision for loss on disaster

特別法上の準備金戻入額

Reversal of reserves under special laws

退職給付引当金戻入額

Reversal of provision for retirement benefits

製品保証引当金戻入額

Reversal of provision for product warranties

特別修繕引当金戻入額

Reversal of provision for special repairs

企業結合に係る特定勘定取崩益

Reversal of provision incurred from business combination

賞与引当金戻入額

Reversal of provision for bonuses

役員賞与引当金戻入額

Reversal of provision for bonuses for directors (and other officers)

投資損失引当金戻入額

Reversal of allowance for investment loss

役員退職慰労引当金戻入額

Reversal of provision for retirement benefits for directors (and other officers)

貸倒引当金戻入額

Reversal of allowance for doubtful accounts

投資有価証券評価損戻入益

Gain on reversal of loss on valuation of investment securities

割賦販売未実現利益戻入額

Reversal of unrealized income on installment sales

返品調整引当金戻入額

Reversal of provision for sales returns

減損損失戻入

Reversal of impairment losses

減損損失（又は戻入れ）

Impairment losses (reversal of impairment losses)