Reversal of provision for bonuses for directors (and other officers)

役員賞与引当金戻入額

Reversal of provision incurred from business combination

企業結合に係る特定勘定取崩益

Gain on extinguishment of tie-in shares

抱合せ株式消滅差益

Gain on sales of property, plant and equipment

有形固定資産売却益

Gain on sales of land

土地売却益

Gain on redemption of investment securities

投資有価証券償還益

Gain on sales of golf memberships

ゴルフ会員権売却益

Gain on sales of memberships

会員権売却益

Gain on liquidation of subsidiaries and associates

関係会社清算益

Amortization of organization expenses

創立費償却

Loss on sales of trade receivables

売上債権売却損

Loss on transfer of receivables

債権売却損

Loss on valuation of non-current assets

固定資産評価損

Loss on valuation of inventories

たな卸資産評価損

Loss on abandonment of inventories

たな卸資産廃棄損

Loss on retirement of inventories

たな卸資産除却損

Loss on disposal of inventories

たな卸資産処分損

Loss on valuation of goods

商品評価損

Loss on abandonment of goods

商品廃棄損

Loss on valuation of raw materials

原材料評価損

Amortization of shortage reserve for retirement benefits

退職給付積立不足償却額