有価証券損益（△は益）

Loss (gain) on investments in securities

固定資産に係る損益（△は益）

Loss (gain) related to fixed assets

有形固定資産及び無形資産除売却損益（△は益）

Loss (gain) on sale and retirement of property, plant and equipment, and intangible assets

企業結合に伴う再測定による利益

Gain on remeasurement relating to business combinations