Loss on liquidation of business

事業整理損

Loss on business of subsidiaries and associates

関係会社事業損失

Loss on sales of property, plant and equipment

有形固定資産売却損

Loss on disposal of property, plant and equipment

有形固定資産処分損

Provision for loss on liquidation of subsidiaries and associates

関係会社整理損失引当金繰入額

Loss on sales of land

土地売却損

Loss on retirement of property, plant and equipment

有形固定資産除却損

Provision for loss on business of subsidiaries and associates

関係会社事業損失引当金繰入額

Loss on redemption of investment securities

投資有価証券償還損

Loss on valuation of shares of subsidiaries and associates

関係会社株式評価損

Loss on sales of shares of subsidiaries and associates

関係会社株式売却損

Provision of allowance for investment loss

投資損失引当金繰入額

Loss on valuation of investments in capital of subsidiaries and associates

関係会社出資金評価損

Loss on sales of shares of subsidiaries

子会社株式売却損

Loss on valuation of shares of subsidiaries

子会社株式評価損

Gain on termination of retirement benefit plan

退職給付制度終了益

Reversal of reserves under special laws

特別法上の準備金戻入額

Gain on reversal of share acquisition rights

新株予約権戻入益

Gain on reversal of asset retirement obligations

資産除去債務戻入益

Gain on forgiveness of debts

債務免除益

Loss on extinguishment of tie-in shares

抱合せ株式消滅差損