厚生年金基金代行返上損

Loss on transfer of benefit obligation relating to employees’ pension fund

事業分離における移転損失

Loss on transfer from business divestitures

厚生年金基金代行返上益

Gain on transfer of benefit obligation relating to employees’ pension fund

事業分離における移転利益

Gain on transfer from business divestitures

債権売却損

Loss on transfer of receivables

製品他勘定振替高

Finished goods transfer to other account

他勘定振替高

Transfer to other account

他勘定受入高

Transfer from other account

合併による商品受入高

Transfer of goods by merger

商品他勘定振替高

Goods transfer to other account