JGAAP

Loss on valuation of goods

商品評価損

Loss on abandonment of goods

商品廃棄損

Loss on valuation of raw materials

原材料評価損

Retirement benefit expenses for prior periods

過年度退職給付費用

Amortization of shortage reserve for retirement benefits

退職給付積立不足償却額

Amortization of organization expenses

創立費償却

Guarantee commission

支払保証料

Compensation expenses

支払補償費

Loss on sales of trade receivables

売上債権売却損

Foreign exchange losses

為替差損