Increase (decrease) in provisions
引当金の増減額（△は減少）
JGAAP
Loss (gain) on sales and retirement of non-current assets
固定資産除売却損益（△は益）
Increase (decrease) in reserves under special laws
特別法上の引当金の増減額（△は減少）
Loss (gain) on disposal of non-current assets
固定資産処分損益（△は益）
Loss (gain) on sales of securities
有価証券売却損益（△は益）
Loss (gain) on valuation of securities
有価証券評価損益（△は益）
Loss (gain) on redemption of securities
有価証券償還損益（△は益）
Loss (gain) on sales and valuation of investment securities
投資有価証券売却及び評価損益（△は益）
Loss (gain) on valuation of investment securities
投資有価証券評価損益（△は益）
Loss (gain) on redemption of investment securities
投資有価証券償還損益（△は益）