Loss (gain) on sales of land

土地売却損益（△は益）

Loss (gain) on investments in capital

出資金運用損益（△は益）

Loss (gain) on investments in investment partnerships

投資事業組合運用損益（△は益）

Loss (gain) on investments in silent partnerships

匿名組合投資損益（△は益）

Loss on valuation of golf club memberships

ゴルフ会員権評価損

Loss (gain) on sales of golf club memberships

ゴルフ会員権売却損益（△は益）

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

有形固定資産除売却損益（△は益）

Loss (gain) on sales of membership

会員権売却損益（△は益）

Loss on abandonment of property, plant and equipment

有形固定資産廃棄損

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

有形固定資産処分損益（△は益）