Loss on valuation of shares of subsidiaries

子会社株式評価損

Loss on liquidation of business

事業整理損

Loss on business of subsidiaries and associates

関係会社事業損失

Loss on change in equity

持分変動損失

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

Gain on termination of retirement benefit plan

退職給付制度終了益

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