Gain on sales of land
土地売却益
日本基準
Gain on step acquisitions
段階取得に係る差益
Gain on redemption of investment securities
投資有価証券償還益
Gain on bargain purchase
負ののれん発生益
Gain on sales of golf memberships
ゴルフ会員権売却益
Miscellaneous expenses
雑支出
Gain on sales of memberships
会員権売却益
Litigation settlement
訴訟和解金
Gain on liquidation of subsidiaries and associates
関係会社清算益
Litigation expenses
訴訟関連費用
Listing expenses
上場関連費用
Miscellaneous loss
雑損失
Ordinary profit (loss)
経常利益又は経常損失（△）
Extraordinary income
特別利益
Reversal of provision incurred from business combination
企業結合に係る特定勘定取崩益
Gain on exchange from business combination
企業結合における交換利益
Loss on transfer of receivables
債権売却損
Commitment fee
コミットメントフィー
Loss on valuation of non-current assets
固定資産評価損
Commission for syndicated loans
シンジケートローン手数料
Loss on valuation of inventories
たな卸資産評価損