Deferred gains or losses on hedges

繰延ヘッジ損益

Miscellaneous losses

雑損失

Impairment losses on fixed assets

固定資産の減損損失

Impairment losses on non-financial assets

非金融資産の減損損失

Reversal of impairment losses

減損損失戻入

Accumulated amortization and impairment losses

償却累計額及び減損損失累計額

Accumulated depreciation and impairment losses

減価償却累計額及び減損損失累計額

Impairment losses

減損損失

Impairment losses (reversal of impairment losses)

減損損失（又は戻入れ）

為替差損益

Foreign exchange gains or losses