関係会社株式売却損益（△は益）

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

子会社株式売却損益（△は益）

Loss (gain) on sales of shares of subsidiaries

有形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of property, plant and equipment

無形固定資産売却損益（△は益）

Loss (gain) on sales of intangible assets

無形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of intangible assets

販売促進引当金の増減額（△は減少）

Increase (decrease) in provision for sales promotion expenses

有価証券売却損益（△は益）

Loss (gain) on sales of securities

返品調整引当金の増減額（△は減少）

Increase (decrease) in provision for sales returns

投資有価証券売却損益（△は益）

Loss (gain) on sales of investment securities

有形固定資産売却損益（△は益）

Loss (gain) on sales of property, plant and equipment