Purchase of shares of consolidated subsidiaries

連結子会社株式の取得による持分の増減

Sales of shares of consolidated subsidiaries

連結子会社株式の売却による持分の増減

Transfer of loss on disposal of treasury shares

自己株式処分差損の振替

Change in treasury shares arising from change in equity in entities accounted for using equity method

持分法適用会社に対する持分変動に伴う自己株式の増減

Disposal of treasury shares

自己株式の処分

Cancellation of treasury shares

自己株式の消却

Issuance of new shares – exercise of share acquisition rights

新株の発行（新株予約権の行使）

Issuance of new shares

新株の発行

Loss on valuation of shares of subsidiaries and associates

関係会社株式評価損

Loss on sales of shares of subsidiaries and associates

関係会社株式売却損

Loss on sales of shares of subsidiaries

子会社株式売却損

Loss on valuation of shares of subsidiaries

子会社株式評価損

Loss on extinguishment of tie-in shares

抱合せ株式消滅差損

Gain on sales of shares of subsidiaries and associates

関係会社株式売却益

Gain on sales of shares of subsidiaries

子会社株式売却益

Gain on extinguishment of tie-in shares

抱合せ株式消滅差益

Commission for purchase of treasury shares

自己株式取得費用

Treasury shares

自己株式

Deposits for subscriptions of treasury shares

自己株式申込証拠金

Deposits for subscriptions of shares

新株式申込証拠金

Special account for shares arising from restructuring

組織再編により生じた株式の特別勘定