負ののれん発生益

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1. Gain on bargain purchase

   Translation: 負ののれん発生益...

2. 固定資産除売却損益（△は益）

   Translation: Loss (gain) on sales and retirement of non-current assets...

3. 段階取得に係る差益

   Translation: Gain on step acquisitions...

4. 作業くず売却益

   Translation: Gain on sales of scraps...

5. ゴルフ会員権売却益

   Translation: Gain on sales of golf memberships...

6. 退職給付信託設定益

   Translation: Gain on contribution of securities to retirement benefit trust...

7. 債務免除益

   Translation: Gain on forgiveness of debt...

8. 投資有価証券評価損益（△は益）

   Translation: Loss (gain) on valuation of investment securities...

9. 無形固定資産売却損益（△は益）

   Translation: Loss (gain) on sales of intangible assets...

10. 関係会社清算損益（△は益）

    Translation: Loss (gain) on liquidation of subsidiaries and associates...