Gain on insurance claims

保険差益

Gain on forgiveness of debts

債務免除益

Loss on exchange from business combination

企業結合における交換損失

Loss on transfer from business divestitures

事業分離における移転損失

Loss on step acquisitions

段階取得に係る差損

Reversal of provision for loss on business liquidation

事業整理損失引当金戻入額

Reversal of provision for loss on business of subsidiaries and associates

関係会社事業損失引当金戻入額

Reversal of provision for loss on store closings

店舗閉鎖損失引当金戻入額

Gain on sale of businesses

事業譲渡益

Reversal of provision for loss on litigation

訴訟損失引当金戻入額