Gain on termination of retirement benefit plan

退職給付制度終了益

Reversal of reserves under special laws

特別法上の準備金戻入額

Gain on reversal of share acquisition rights

新株予約権戻入益

Gain on reversal of asset retirement obligations

資産除去債務戻入益

Gain on forgiveness of debts

債務免除益

Loss on extinguishment of tie-in shares

抱合せ株式消滅差損

Gain on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上益

Gain on revision of retirement benefit plan

退職給付制度改定益

Reversal of provision for retirement benefits

退職給付引当金戻入額

Reversal of provision for product warranties

製品保証引当金戻入額