Loss (gain) on sales of securities

有価証券売却損益（△は益）

Loss (gain) on valuation of securities

有価証券評価損益（△は益）

Loss (gain) on sales of property, plant and equipment

有形固定資産売却損益（△は益）

Loss (gain) on extinguishment of tie-in shares

抱合せ株式消滅差損益（△は益）

Loss (gain) on sales of investment securities

投資有価証券売却損益（△は益）

Realized gain or loss on hedged object

ヘッジ対象の損益認識による増減

Gain on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上益

Gain on revision of retirement benefit plan

退職給付制度改定益

Gain on termination of retirement benefit plan

退職給付制度終了益

Gain on reversal of share acquisition rights

新株予約権戻入益