Loss (gain) on sales of short-term and long-term investment securities
有価証券及び投資有価証券売却損益（△は益）
JGAAP
Loss (gain) on valuation of short-term and long-term investment securities
有価証券及び投資有価証券評価損益（△は益）
Loss (gain) on sales of shares of subsidiaries and associates
関係会社株式売却損益（△は益）
Increase (decrease) in provision for loss on disaster
災害損失引当金の増減額（△は減少）
Increase (decrease) in provision for share-based remuneration
株式給付引当金の増減額（△は減少）
Increase (decrease) in provision for warranties for completed construction
完成工事補償引当金の増減額（△は減少）
Increase (decrease) in provision for share-based remuneration for directors (and other officers)
役員株式給付引当金の増減額（△は減少）
Increase (decrease) in provision for loss on guarantees
債務保証損失引当金の増減額（△は減少）
Increase (decrease) in other provisions
その他の引当金の増減額（△は減少）
Increase (decrease) in provision for loss on order received
受注損失引当金の増減額（△は減少）