割賦売掛金の増減額（△は増加）
Decrease (increase) in accounts receivable – installment
販売用不動産の増減額（△は増加）
Decrease (increase) in real estate for sale
リース債権及びリース投資資産の増減額（△は増加）
Net decrease (increase) in lease receivables and investments in leases
割引手形の増減額（△は減少）
Increase (decrease) in notes discounted
その他の損益（△は益）
Other loss (gain)
その他の特別損益（△は益）
Other extraordinary loss (income)
その他の営業外損益（△は益）
Other non-operating expenses (income)
厚生年金基金代行返上損益（△は益）
Loss (gain) on transfer of benefit obligation relating to employees’ pension fund
退職給付信託設定損益（△は益）
Loss (gain) on contribution of securities to retirement benefit trust
移転費用
Relocation expenses
事業譲渡損益（△は益）
Loss (gain) on sale of businesses
子会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries
関係会社清算損益（△は益）
Loss (gain) on liquidation of subsidiaries and associates
持分変動損益（△は益）
Loss (gain) on change in equity
事業再編損
Loss on business restructuring
工事負担金等受入額
Proceeds from contribution for construction
営業債務の増減額（△は減少）
Increase (decrease) in trade payables
営業債権の増減額（△は増加）
Decrease (increase) in trade receivables
段階取得に係る差損益（△は益）
Loss (gain) on step acquisitions
災害損失
Loss on disaster
支払利息及び手形売却損
Interest expenses and loss on sales of notes receivable – trade