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

有形及び無形固定資産除却損

Loss on retirement of property, plant and equipment and intangible assets

有形及び無形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of property, plant and equipment and intangible assets

有形及び無形固定資産処分損益（△は益）

Loss (gain) on disposal of property, plant and equipment and intangible assets

土地売却損益（△は益）

Loss (gain) on sales of land

債務免除益

Gain on forgiveness of debt

ゴルフ会員権売却損益（△は益）

Loss (gain) on sales of golf club memberships

保険返戻金

Gain on maturity of insurance contract

会員権売却損益（△は益）

Loss (gain) on sales of membership

投資その他の資産評価損

Loss on valuation of other investments