固定資産売却損

Loss on sales of non-current assets

株式交付費償却

Amortization of share issuance costs

社債償還損

Loss on redemption of bonds

自己株式取得費用

Commission for purchase of treasury shares

デリバティブ評価損

Loss on valuation of derivatives

金利スワップ評価損

Loss on valuation of interest rate swaps

複合金融商品評価損

Loss on valuation of compound financial instruments

手形売却損

Loss on sales of notes receivable – trade

電子記録債権売却損

Loss on sales of electronically recorded monetary claims

貸与資産減価償却費

Depreciation of assets for rent