持分変動損益（△は益）
Loss (gain) on change in equity
JGAAP
関係会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries and associates
子会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries
事業譲渡損益（△は益）
Loss (gain) on sale of businesses
移転費用
Relocation expenses
退職給付信託設定損益（△は益）
Loss (gain) on contribution of securities to retirement benefit trust
厚生年金基金代行返上損益（△は益）
Loss (gain) on transfer of benefit obligation relating to employees’ pension fund
その他の営業外損益（△は益）
Other non-operating expenses (income)
その他の特別損益（△は益）
Other extraordinary loss (income)
その他の損益（△は益）
Other loss (gain)