段階取得に係る差損

Loss on step acquisitions

持分変動損失

Loss on change in equity

抱合せ株式消滅差損

Loss on extinguishment of tie-in shares

災害による損失

Loss on disaster

有形固定資産処分損

Loss on disposal of property, plant and equipment

有形固定資産除却損

Loss on retirement of property, plant and equipment

土地売却損

Loss on sales of land

有形固定資産売却損

Loss on sales of property, plant and equipment

減損損失

Impairment loss

企業結合における交換損失

Loss on exchange from business combination