固定資産売却損

Loss on sales of non-current assets

たな卸資産除却損

Loss on retirement of inventories

株式交付費償却

Amortization of share issuance costs

社債償還損

Loss on redemption of bonds

デリバティブ評価損

Loss on valuation of derivatives

自己株式取得費用

Commission for purchase of treasury shares

金利スワップ評価損

Loss on valuation of interest rate swaps

複合金融商品評価損

Loss on valuation of compound financial instruments

手形売却損

Loss on sales of notes receivable – trade

電子記録債権売却損

Loss on sales of electronically recorded monetary claims

貸与資産減価償却費

Depreciation of assets for rent

会員権評価損

Loss on valuation of membership

会員権売却損

Loss on sales of membership

保険解約損

Loss on cancellation of insurance policies

社債発行費償却

Amortization of bond issuance costs

法人税等還付加算金

Interest on refund of income taxes

有価証券売却損

Loss on sales of securities

有価証券評価損

Loss on valuation of securities

有価証券償還損

Loss on redemption of securities

投資有価証券売却損

Loss on sales of investment securities

投資有価証券評価損

Loss on valuation of investment securities