日本基準

Loss on valuation of right to use facilities

施設利用権評価損

Loss on valuation of shares of subsidiaries

子会社株式評価損

Loss on retirement of property, plant and equipment

有形固定資産除却損

Loss on liquidation of business

事業整理損

Business restructuring expenses

事業構造改善費用

Loss on business of subsidiaries and associates

関係会社事業損失

Provision for loss on liquidation of subsidiaries and associates

関係会社整理損失引当金繰入額

Provision for loss on business liquidation

事業整理損失引当金繰入額

Provision for loss on business of subsidiaries and associates

関係会社事業損失引当金繰入額

Impairment loss

減損損失

Loss on sales of property, plant and equipment

有形固定資産売却損

Loss on disposal of property, plant and equipment

有形固定資産処分損

Loss on sales of land

土地売却損

Loss on redemption of investment securities

投資有価証券償還損

Loss on valuation of shares of subsidiaries and associates

関係会社株式評価損

Loss on sales of shares of subsidiaries and associates

関係会社株式売却損

Provision of allowance for investment loss

投資損失引当金繰入額

Loss on valuation of investments in capital of subsidiaries and associates

関係会社出資金評価損

Loss on sales of shares of subsidiaries

子会社株式売却損

Reversal of reserves under special laws

特別法上の準備金戻入額

Merger expenses

合併関連費用