Merger expenses
合併関連費用
Loss on extinguishment of tie-in shares
抱合せ株式消滅差損
Loss on change in equity
持分変動損失
Loss on step acquisitions
段階取得に係る差損
Loss on transfer from business divestitures
事業分離における移転損失
Loss on exchange from business combination
企業結合における交換損失
Extraordinary losses
特別損失
Gain on forgiveness of debts
債務免除益
Settlement received
受取和解金
Compensation for forced relocation
移転補償金