支払利息及び手形売却損
Interest expenses and loss on sales of notes receivable – trade
JGAAP
ゴルフ会員権評価損
Loss on valuation of golf club memberships
災害損失
Loss on disaster
債務免除益
Gain on forgiveness of debt
有形及び無形固定資産売却損益（△は益）
Loss (gain) on sales of property, plant and equipment and intangible assets
デリバティブ評価損益（△は益）
Loss (gain) on valuation of derivatives
金利スワップ評価損益（△は益）
Loss (gain) on valuation of interest rate swaps
複合金融商品評価損益（△は益）
Loss (gain) on valuation of compound financial instruments
固定資産処分損益（△は益）
Loss (gain) on disposal of non-current assets
有形固定資産除売却損益（△は益）
Loss (gain) on sales and retirement of property, plant and equipment