営業債権の増減額（△は増加）
Decrease (increase) in trade receivables
段階取得に係る差損益（△は益）
Loss (gain) on step acquisitions
災害損失
Loss on disaster
支払利息及び手形売却損
Interest expenses and loss on sales of notes receivable – trade
支払利息及び社債利息
Interest expenses on borrowings and bonds
保険解約損益（△は益）
Loss (gain) on cancellation of insurance policies
投資その他の資産評価損
Loss on valuation of other investments
会員権売却損益（△は益）
Loss (gain) on sales of membership
ゴルフ会員権売却損益（△は益）
Loss (gain) on sales of golf club memberships
匿名組合投資損益（△は益）
Loss (gain) on investments in silent partnerships