有価証券償還損益（△は益）

Loss (gain) on redemption of securities

無形固定資産除却損

Loss on retirement of intangible assets

投資有価証券売却及び評価損益（△は益）

Loss (gain) on sales and valuation of investment securities

無形固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of intangible assets

投資有価証券評価損益（△は益）

Loss (gain) on valuation of investment securities

関係会社事業損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business of subsidiaries and associates

関係会社整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on liquidation of subsidiaries and associates

有価証券売却損益（△は益）

Loss (gain) on sales of securities

有価証券評価損益（△は益）

Loss (gain) on valuation of securities

無形固定資産償却費

Amortization of intangible assets

人件費の支出

Payments of personnel expenses

抱合せ株式消滅差損益（△は益）

Loss (gain) on extinguishment of tie-in shares

投資有価証券売却損益（△は益）

Loss (gain) on sales of investment securities

開業費償却額

Amortization of business commencement expenses

差入保証金償却額

Amortization of guarantee deposits

長期前払費用償却額

Amortization of long-term prepaid expenses

繰延資産償却額

Amortization of deferred assets

持分法による投資損益（△は益）

Share of loss (profit) of entities accounted for using equity method

賃貸資産減価償却費

Depreciation of assets for lease

有形固定資産売却損益（△は益）

Loss (gain) on sales of property, plant and equipment

資産圧縮積立金の取崩

Reversal of reserve for tax purpose reduction entry of assets