Decrease (increase) in insurance funds
保険積立金の増減額（△は増加）
日本基準
Decrease (increase) in supplies
貯蔵品の増減額（△は増加）
Decrease (increase) in consumption taxes refund receivable
未収消費税等の増減額（△は増加）
Decrease (increase) in accounts receivable – other
未収入金の増減額（△は増加）
Decrease (increase) in trade receivables
営業債権の増減額（△は増加）
Increase (decrease) in advances received on service contracts in progress
未成業務受入金の増減額（△は減少）
Gain on forgiveness of debt
債務免除益
Proceeds from contribution for construction
工事負担金等受入額
Loss (gain) on step acquisitions
段階取得に係る差損益（△は益）
Loss (gain) on change in equity
持分変動損益（△は益）
Loss on business restructuring
事業再編損
Loss (gain) on liquidation of subsidiaries and associates
関係会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries
子会社清算損益（△は益）
Loss (gain) on sale of businesses
事業譲渡損益（△は益）
Relocation expenses
移転費用
Loss (gain) on contribution of securities to retirement benefit trust
退職給付信託設定損益（△は益）
Loss (gain) on transfer of benefit obligation relating to employees’ pension fund
厚生年金基金代行返上損益（△は益）
Loss on disaster
災害損失
Proceeds from miscellaneous income
雑収入
Loss (gain) on cancellation of insurance policies
保険解約損益（△は益）
Other non-operating expenses (income)
その他の営業外損益（△は益）