Statement of financial position
財政状態計算書
IFRS
Trade and other receivables
売掛金及びその他の債権
Trade receivables
売上債権
Contract assets
契約資産
Advance payments to suppliers
前渡金
売却可能金融資産売却損
Loss on sale of available-for-sale financial assets
売却可能金融資産減損損失
Loss on impairment of available-for-sale financial assets
確定給付制度に係る純利息費用
Net interest expenses on defined benefit plans
金融収益及び金融費用の内訳のその他の要素
Other elements for components of finance income and finance costs
金融収益の内訳
Components of finance income
金融費用の内訳
Components of finance costs
有価証券損益
Loss on investments in securities
その他の営業収益の内訳
Components of other operating income
償却原価で測定する金融負債
Financial liabilities measured at amortized cost
その他の営業費用の内訳
Components of other operating expenses
純損益を通じて公正価値で測定する金融負債
Financial liabilities measured at fair value through profit or loss
個別開示項目の内訳
Components of exceptional items
個別開示項目（収益）
Exceptional items (revenue)
個別開示項目（費用）
Exceptional items (expenses)
個別開示項目
Exceptional items
その他の営業外損益の内訳
Components of other non-operating income and expenses