Loss (gain) on sales of membership

会員権売却損益（△は益）

Loss (gain) on sales and retirement of non-current assets

固定資産除売却損益（△は益）

Loss (gain) on sales of securities

有価証券売却損益（△は益）

Loss (gain) on sales and valuation of investment securities

投資有価証券売却及び評価損益（△は益）

Loss (gain) on sales of short-term and long-term investment securities

有価証券及び投資有価証券売却損益（△は益）

Loss (gain) on sales of shares of subsidiaries and associates

関係会社株式売却損益（△は益）

Loss (gain) on sales of shares of subsidiaries

子会社株式売却損益（△は益）

Loss (gain) on sales of non-current assets

固定資産売却損益（△は益）

Increase (decrease) in provision for sales returns

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for sales promotion expenses

販売促進引当金の増減額（△は減少）