会員権売却損益（△は益）

Loss (gain) on sales of membership

投資その他の資産評価損

Loss on valuation of other investments

保険解約損益（△は益）

Loss (gain) on cancellation of insurance policies

社債利息

Interest expenses on bonds

支払利息及び社債利息

Interest expenses on borrowings and bonds

支払利息及び手形売却損

Interest expenses and loss on sales of notes receivable – trade

無形固定資産除却損

Loss on retirement of intangible assets

有価証券償還損益（△は益）

Loss (gain) on redemption of securities

無形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of intangible assets

投資有価証券売却及び評価損益（△は益）

Loss (gain) on sales and valuation of investment securities