Gain on extinguishment of tie-in shares

抱合せ株式消滅差益

Gain on sales of property, plant and equipment

有形固定資産売却益

Gain on sales of land

土地売却益

Gain on redemption of investment securities

投資有価証券償還益

Gain on sales of golf memberships

ゴルフ会員権売却益

Gain on sales of memberships

会員権売却益

Gain on liquidation of subsidiaries and associates

関係会社清算益

Gain on step acquisitions

段階取得に係る差益

Gain on bargain purchase

負ののれん発生益

Loss on transfer of receivables

債権売却損