会員権評価損

Loss on valuation of membership

会員権売却損

Loss on sales of membership

保険解約損

Loss on cancellation of insurance policies

社債発行費償却

Amortization of bond issuance costs

法人税等還付加算金

Interest on refund of income taxes

有価証券売却損

Loss on sales of securities

有価証券評価損

Loss on valuation of securities

有価証券償還損

Loss on redemption of securities

投資有価証券売却損

Loss on sales of investment securities

投資有価証券評価損

Loss on valuation of investment securities