Loss adjustment expenses

損害調査費

Loss (gain) related to loans

貸付金関係損益（△は益）

Loss (gain) on money held in trust

金銭の信託関係損益（△は益）

Loss (gain) on derivatives

金融派生商品損益（△は益）

Loss (gain) related to securities

有価証券関係損益（△は益）

Loss (gain) on separate accounts

特別勘定資産運用損益（△は益）

Loss (gain) related to property, plant and equipment

有形固定資産関係損益（△は益）

Loss on disposal of non-current assets

固定資産等処分損

Loss on tax purpose reduction entry of real estate

不動産圧縮損

Loss on trading account securities

商品有価証券運用損