Gain on forgiveness of debt

債務免除益

Loss (gain) on step acquisitions

段階取得に係る差損益（△は益）

Loss on disaster

災害損失

Loss (gain) on change in equity

持分変動損益（△は益）

Loss on business restructuring

事業再編損

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）

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）