Loss (gain) on cancellation of insurance policies

保険解約損益（△は益）

Interest expenses and loss on sales of notes receivable – trade

支払利息及び手形売却損

Loss (gain) on step acquisitions

段階取得に係る差損益（△は益）

Loss on disaster

災害損失

Loss (gain) on change in equity

持分変動損益（△は益）

Loss on business restructuring

事業再編損

Loss (gain) on liquidation of subsidiaries and associates

関係会社清算損益（△は益）

Loss (gain) on liquidation of subsidiaries

子会社清算損益（△は益）

Loss (gain) on sale of businesses

事業譲渡損益（△は益）

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

有形及び無形固定資産処分損益（△は益）