Purchase of assets for lease

賃貸資産の取得による支出

Proceeds from sales of assets for lease

賃貸資産の売却による収入

Loss (gain) on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上損益（△は益）

Loss (gain) on cancellation of insurance policies

保険解約損益（△は益）

Interest expenses and loss on sales of notes receivable – trade

支払利息及び手形売却損

Gain on forgiveness of debt

債務免除益

Loss (gain) on liquidation of subsidiaries and associates

関係会社清算損益（△は益）

Loss (gain) on liquidation of subsidiaries

子会社清算損益（△は益）

Loss (gain) on sale of businesses

事業譲渡損益（△は益）

Loss (gain) on contribution of securities to retirement benefit trust

退職給付信託設定損益（△は益）