Change in fair value of available-for-sale financial assets

売却可能金融資産の公正価値の変動

Available-for-sale financial assets

売却可能金融資産

その他有価証券の売却による増減

Sales of available-for-sale securities

その他有価証券の減損処理による増減

Impairment of available-for-sale securities

純資産の部に直接計上されたその他有価証券評価差額金の増減

Inserted directly into net assets – valuation difference on available-for-sale securities

その他有価証券評価差額金（税引前）

Valuation difference on available-for-sale securities, before tax

その他有価証券評価差額金

Valuation difference on available-for-sale securities

売却可能金融資産売却損

Loss on sale of available-for-sale financial assets

売却可能金融資産減損損失

Loss on impairment of available-for-sale financial assets

売却可能金融資産売却益

Gain on available-for-sale financial assets