有形固定資産及び無形資産除売却損益（△は益）

Loss (gain) on sale and retirement of property, plant and equipment, and intangible assets

売却目的で保有する資産に直接関連する負債を除く負債

Liabilities other than liabilities directly associated with assets held for sale

売却目的で保有する資産に直接関連する負債

Liabilities directly associated with assets held for sale

売却目的で保有する資産を除く流動資産

Current assets other than assets held for sale

売却目的で保有する資産

Assets held for sale