Interest expenses and loss on sales of notes receivable – trade
支払利息及び手形売却損
Interest expenses on borrowings and bonds
支払利息及び社債利息
Loss (gain) on cancellation of insurance policies
保険解約損益（△は益）
Loss on disaster
災害損失
Gain on maturity of insurance contract
保険返戻金
Interest income on securities
有価証券利息
Loss (gain) on sales of membership
会員権売却損益（△は益）
Loss (gain) on sales of golf club memberships
ゴルフ会員権売却損益（△は益）
Loss on valuation of golf club memberships
ゴルフ会員権評価損
Loss (gain) on investments in silent partnerships
匿名組合投資損益（△は益）