貸倒引当金繰入額

Provision of allowance for loan losses

貸倒引当金戻入益

Reversal of allowance for loan losses

為替差損益（△は益）

Foreign exchange losses (gains)

純資産の部に直接計上された繰延ヘッジ損益の増減

Inserted directly into net assets – deferred gains or losses on hedges

繰延ヘッジ損益（税引前）

Deferred gains or losses on hedges, before tax

特別損失

Extraordinary losses

為替差損

Foreign exchange losses

繰延ヘッジ損益

Deferred gains or losses on hedges

固定資産の減損損失

Impairment losses on fixed assets

非金融資産の減損損失

Impairment losses on non-financial assets

減損損失戻入

Reversal of impairment losses

償却累計額及び減損損失累計額

Accumulated amortization and impairment losses

減損損失（又は戻入れ）

Impairment losses (reversal of impairment losses)