保険解約損益（△は益）
Loss (gain) on cancellation of insurance policies
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支払利息及び手形売却損
Interest expenses and loss on sales of notes receivable – trade
ゴルフ会員権評価損
Loss on valuation of golf club memberships
有形及び無形固定資産売却損益（△は益）
Loss (gain) on sales of property, plant and equipment and intangible assets
投資有価証券償還損益（△は益）
Loss (gain) on redemption of investment securities
有価証券及び投資有価証券売却損益（△は益）
Loss (gain) on sales of short-term and long-term investment securities
有価証券及び投資有価証券評価損益（△は益）
Loss (gain) on valuation of short-term and long-term investment securities
関係会社株式売却損益（△は益）
Loss (gain) on sales of shares of subsidiaries and associates
子会社株式売却損益（△は益）
Loss (gain) on sales of shares of subsidiaries
デリバティブ評価損益（△は益）
Loss (gain) on valuation of derivatives