持分法による投資損失

Share of loss of entities accounted for using equity method

出資金評価損

Loss on valuation of investments in capital

作業くず売却益

Gain on sales of scraps

スクラップ売却益

Gain on sales of scraps

債務勘定整理益

Gain on adjustment of account payable

固定資産売却益

Gain on sales of non-current assets

保険解約返戻金

Surrender value of insurance policies

生命保険配当金

Dividend income of life insurance

保険配当金

Dividend income of insurance

固定資産受贈益

Gain on donation of non-current assets

固定資産処分益

Gain on disposal of non-current assets

投資損失引当金戻入額

Reversal of allowance for investment loss

退職給付会計基準変更時差異の処理額

Amortization of net retirement benefit obligation at transition

役員退職慰労引当金戻入額

Reversal of provision for retirement benefits for directors (and other officers)

貸倒引当金戻入額

Reversal of allowance for doubtful accounts

償却債権取立益

Recoveries of written off receivables

物品売却益

Gain on sales of goods

有価証券評価益

Gain on valuation of securities

投資有価証券評価損戻入益

Gain on reversal of loss on valuation of investment securities

金利スワップ評価益

Gain on valuation of interest rate swaps

複合金融商品評価益

Gain on valuation of compound financial instruments