差引売上総利益又は差引売上総損失（△）

Gross profit (loss) – net

利息返還損失引当金繰入額

Provision for loss on interest repayment

製品評価損

Valuation loss on finished goods

海外投資等損失準備金

Reserve for overseas investment loss

長期リース資産減損勘定

Accumulated impairment loss on long-term leased assets

リース資産減損勘定

Accumulated impairment loss on leased assets

受注損失引当金

Provision for loss on order received

関係会社整理損失引当金

Provision for loss on liquidation of subsidiaries and associates

事業整理損失引当金

Provision for loss on business liquidation

関係会社事業損失引当金

Provision for loss on business of subsidiaries and associates