Valuation loss on goods

商品評価損

Valuation loss on finished goods

製品評価損

Valuation loss on raw materials

原材料評価損

Valuation and translation adjustments

評価・換算差額等

Valuation difference on available-for-sale securities

その他有価証券評価差額金

評価損調整勘定

Valuation loss adjustment accounts

評価益調整勘定

Valuation gain adjustment accounts

保険業法第112条評価益

Gain on valuation under article 112 of Insurance Business Act

有価証券評価減

Loss on valuation of securities

トレーディング商品評価損益（△は益）

Loss (gain) from valuation of trading products