Relocation expenses
移転費用
Loss (gain) on sale of businesses
事業譲渡損益（△は益）
Loss (gain) on liquidation of subsidiaries
子会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries and associates
関係会社清算損益（△は益）
Loss on business restructuring
事業再編損
Loss (gain) on change in equity
持分変動損益（△は益）
Loss (gain) on step acquisitions
段階取得に係る差損益（△は益）
Proceeds from contribution for construction
工事負担金等受入額
Gain on forgiveness of debt
債務免除益
Interest expenses on bonds
社債利息