Gain on sales of land
土地売却益
Gain on sales of property, plant and equipment
有形固定資産売却益
Gain on extinguishment of tie-in shares
抱合せ株式消滅差益
Gain on change in equity
持分変動利益
Gain on transfer from business divestitures
事業分離における移転利益
Gain on exchange from business combination
企業結合における交換利益
Reversal of provision incurred from business combination
企業結合に係る特定勘定取崩益
Extraordinary income
特別利益
Ordinary profit (loss)
経常利益又は経常損失（△）
Miscellaneous loss
雑損失
Listing expenses
上場関連費用
Litigation expenses
訴訟関連費用
Litigation settlement
訴訟和解金
Miscellaneous expenses
雑支出
Gain on bargain purchase
負ののれん発生益
Gain on step acquisitions
段階取得に係る差益
Settlement package
和解金
Office relocation expenses
事務所移転費用
Commission for syndicated loans
シンジケートローン手数料
Commitment fee
コミットメントフィー
Loss on transfer of receivables
債権売却損