Gain on forgiveness of debts
債務免除益
JGAAP
Extraordinary losses
特別損失
Loss on exchange from business combination
企業結合における交換損失
Loss on transfer from business divestitures
事業分離における移転損失
Gain on transfer of benefit obligation relating to employees’ pension fund
厚生年金基金代行返上益
Loss on step acquisitions
段階取得に係る差損
Gain on revision of retirement benefit plan
退職給付制度改定益
Loss on change in equity
持分変動損失
Gain on termination of retirement benefit plan
退職給付制度終了益
Loss on extinguishment of tie-in shares
抱合せ株式消滅差損