事業譲渡損益（△は益）

Loss (gain) on sale of businesses

退職給付信託設定損益（△は益）

Loss (gain) on contribution of securities to retirement benefit trust

厚生年金基金代行返上損益（△は益）

Loss (gain) on transfer of benefit obligation relating to employees’ pension fund

その他の特別損益（△は益）

Other extraordinary loss (income)

出資金運用損益（△は益）

Loss (gain) on investments in capital

投資事業組合運用損益（△は益）

Loss (gain) on investments in investment partnerships

ゴルフ会員権評価損

Loss on valuation of golf club memberships

匿名組合投資損益（△は益）

Loss (gain) on investments in silent partnerships

ゴルフ会員権売却損益（△は益）

Loss (gain) on sales of golf club memberships

会員権売却損益（△は益）

Loss (gain) on sales of membership