有形固定資産除却損

Loss on retirement of property, plant and equipment

土地売却損

Loss on sales of land

有形固定資産売却損

Loss on sales of property, plant and equipment

減損損失

Impairment loss

企業結合における交換損失

Loss on exchange from business combination

事業分離における移転損失

Loss on transfer from business divestitures

債務保証損失引当金戻入額

Reversal of provision for loss on guarantees

関係会社整理損失引当金戻入額

Reversal of provision for loss on liquidation of subsidiaries and associates

事業整理損失引当金戻入額

Reversal of provision for loss on business liquidation

関係会社事業損失引当金戻入額

Reversal of provision for loss on business of subsidiaries and associates

店舗閉鎖損失引当金戻入額

Reversal of provision for loss on store closings

訴訟損失引当金戻入額

Reversal of provision for loss on litigation

災害損失引当金戻入額

Gain on reversal of provision for loss on disaster

商品廃棄損

Loss on abandonment of goods

売上債権売却損

Loss on sales of trade receivables

原材料評価損

Loss on valuation of raw materials

債権売却損

Loss on transfer of receivables

経常利益又は経常損失（△）

Ordinary profit (loss)

雑損失

Miscellaneous loss

固定資産処分損

Loss on disposal of non-current assets

たな卸資産廃棄損

Loss on abandonment of inventories