割引手形の増減額（△は減少）
Increase (decrease) in notes discounted
JGAAP
段階取得に係る差損益（△は益）
Loss (gain) on step acquisitions
リース債権及びリース投資資産の増減額（△は増加）
Net decrease (increase) in lease receivables and investments in leases
営業債権の増減額（△は増加）
Decrease (increase) in trade receivables
販売用不動産の増減額（△は増加）
Decrease (increase) in real estate for sale
有形及び無形固定資産除却損
Loss on retirement of property, plant and equipment and intangible assets
有形及び無形固定資産除売却損益（△は益）
Loss (gain) on sales and retirement of property, plant and equipment and intangible assets
有形及び無形固定資産処分損益（△は益）
Loss (gain) on disposal of property, plant and equipment and intangible assets
土地売却損益（△は益）
Loss (gain) on sales of land
出資金運用損益（△は益）
Loss (gain) on investments in capital