Amortization of negative goodwill

負ののれん償却額

Share of profit of entities accounted for using equity method

持分法による投資利益

Gain on sales of securities

有価証券売却益

Gain on sales of investment securities

投資有価証券売却益

Gain on valuation of investment securities

投資有価証券評価益

Gain on forfeiture of unclaimed dividends

未払配当金除斥益

Gain on redemption of securities

有価証券償還益

Gain on valuation of securities

有価証券評価益

Gain on reversal of loss on valuation of investment securities

投資有価証券評価損戻入益

Reversal of provision for sales returns

返品調整引当金戻入額

Provision of unrealized income on installment sales

割賦販売未実現利益繰入額

Reversal of unrealized income on installment sales

割賦販売未実現利益戻入額

Amortization of goodwill

のれん償却額

Amortization of development expenses

開発費償却

Provision of allowance for doubtful accounts

貸倒引当金繰入額

Amortization of software

ソフトウエア償却費

Cost of operational investment securities

営業投資有価証券売上原価

Cost of purchased receivables

債権買取原価

Cost of sales in other businesses

その他の事業原価

Cost of sales of maintenance service

保守売上原価

Cost of sales of goods on consignment

受託品売上原価