日本基準

Reversal of provision for loss on guarantees

債務保証損失引当金戻入額

Reversal of provision for loss on liquidation of subsidiaries and associates

関係会社整理損失引当金戻入額

Reversal of provision for loss on business liquidation

事業整理損失引当金戻入額

Reversal of provision for loss on business of subsidiaries and associates

関係会社事業損失引当金戻入額

Reversal of provision for business restructuring

事業構造改善引当金戻入額

Reversal of provision for loss on store closings

店舗閉鎖損失引当金戻入額

Gain on sale of businesses

事業譲渡益

Reversal of provision for loss on litigation

訴訟損失引当金戻入額

Gain on liquidation of subsidiaries

子会社清算益

Reversal of provision for point card certificates

ポイント引当金戻入額

Gain on sales of shares of subsidiaries and associates

関係会社株式売却益

Gain on reversal of provision for loss on disaster

災害損失引当金戻入額

Gain on sales of shares of subsidiaries

子会社株式売却益

Gain on contribution of securities to retirement benefit trust

退職給付信託設定益

Reversal of provision for bonuses

賞与引当金戻入額

Reversal of provision for bonuses for directors (and other officers)

役員賞与引当金戻入額

Reversal of provision for retirement benefits

退職給付引当金戻入額

Gain on transfer from business divestitures

事業分離における移転利益

Gain on change in equity

持分変動利益

Gain on extinguishment of tie-in shares

抱合せ株式消滅差益

Gain on sales of property, plant and equipment

有形固定資産売却益