事業再編損

Loss on business restructuring

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business liquidation

事業構造改善引当金の増減額（△は減少）

Increase (decrease) in provision for business restructuring

関係会社事業損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business of subsidiaries and associates

開業費償却額

Amortization of business commencement expenses

事業構造改善費用

Business restructuring expenses

事業整理損

Loss on liquidation of business

事業整理損失引当金繰入額

Provision for loss on business liquidation

関係会社事業損失

Loss on business of subsidiaries and associates

関係会社事業損失引当金繰入額

Provision for loss on business of subsidiaries and associates