未払金及び未払費用の増減額（△は減少）

Increase (decrease) in accounts payable – other, and accrued expenses

関係会社清算損益（△は益）

Loss (gain) on liquidation of subsidiaries and associates

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

有形及び無形固定資産処分損益（△は益）

Loss (gain) on disposal of property, plant and equipment and intangible assets

支払利息及び社債利息

Interest expenses on borrowings and bonds

支払利息及び手形売却損

Interest expenses and loss on sales of notes receivable – trade

有形及び無形固定資産売却損益（△は益）

Loss (gain) on sales of property, plant and equipment and intangible assets

有形及び無形固定資産除却損

Loss on retirement of property, plant and equipment and intangible assets

有形及び無形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of property, plant and equipment and intangible assets

投資有価証券売却及び評価損益（△は益）

Loss (gain) on sales and valuation of investment securities

固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of non-current assets

有価証券及び投資有価証券売却損益（△は益）

Loss (gain) on sales of short-term and long-term investment securities

有価証券及び投資有価証券評価損益（△は益）

Loss (gain) on valuation of short-term and long-term investment securities

関係会社株式売却損益（△は益）

Loss (gain) on sales of shares of subsidiaries and associates

有形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of property, plant and equipment

有形固定資産廃棄損

Loss on abandonment of property, plant and equipment

有形固定資産処分損益（△は益）

Loss (gain) on disposal of property, plant and equipment

無形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of intangible assets

関係会社事業損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business of subsidiaries and associates

関係会社整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on liquidation of subsidiaries and associates

役員株式給付引当金の増減額（△は減少）

Increase (decrease) in provision for share-based remuneration for directors (and other officers)