Loss on liquidation of business

事業整理損

Loss on business of subsidiaries and associates

関係会社事業損失

Loss on change in equity

持分変動損失

Loss on extinguishment of tie-in shares

抱合せ株式消滅差損

Gain on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上益

Gain on revision of retirement benefit plan

退職給付制度改定益

Gain on termination of retirement benefit plan

退職給付制度終了益

Gain on reversal of share acquisition rights

新株予約権戻入益

Gain on reversal of asset retirement obligations

資産除去債務戻入益

Gain on insurance claims

保険差益

Gain on forgiveness of debts

債務免除益

Loss on exchange from business combination

企業結合における交換損失

Loss on transfer from business divestitures

事業分離における移転損失

Loss on step acquisitions

段階取得に係る差損

Reversal of provision for loss on business liquidation

事業整理損失引当金戻入額

Reversal of provision for loss on business of subsidiaries and associates

関係会社事業損失引当金戻入額

Reversal of provision for loss on store closings

店舗閉鎖損失引当金戻入額

Gain on sale of businesses

事業譲渡益

Reversal of provision for loss on litigation

訴訟損失引当金戻入額

Gain on reversal of provision for loss on disaster

災害損失引当金戻入額

Gain on contribution of securities to retirement benefit trust

退職給付信託設定益