Share of loss of entities accounted for using equity method

持分法による投資損失

Loss on valuation of investments in capital

出資金評価損

Loss on valuation of golf club membership

ゴルフ会員権評価損

Loss on valuation of membership

会員権評価損

Loss on sales of membership

会員権売却損

Loss on cancellation of insurance policies

保険解約損

Amortization of bond issuance costs

社債発行費償却

Amortization of share issuance costs

株式交付費償却

Commission for purchase of treasury shares

自己株式取得費用

Loss on valuation of derivatives

デリバティブ評価損