Loss (gain) on sale and retirement of property, plant and equipment, and intangible assets
有形固定資産及び無形資産除売却損益（△は益）
IFRS
Loss (gain) on sale of property, plant and equipment
有形固定資産売却損益（△は益）
Loss (gain) on step acquisition
段階取得に係る差損益（△は益）
Loss (gain) on remeasurement relating to business combinations
企業結合に伴う再測定による（△利益）損失
Foreign exchange loss (gain)
為替差損益（△は益）
Changes in working capital
運転資本の増減
Decrease (increase) in trade and other receivables
売掛金及びその他の債権の増減額（△は増加）
Decrease (increase) in contract assets
契約資産の増減額（△は増加）
Increase (decrease) in trade and other payables
買掛金及びその他の債務の増減額（△は減少）
Loss (gain) related to fixed assets
固定資産に係る損益（△は益）