Gain on liquidation of subsidiaries

子会社清算益

Gain on sales of shares of subsidiaries and associates

関係会社株式売却益

Gain on sales of shares of subsidiaries

子会社株式売却益

Reversal of provision for loss on guarantees

債務保証損失引当金戻入額

Reversal of provision for loss on liquidation of subsidiaries and associates

関係会社整理損失引当金戻入額

Gain on exchange from business combination

企業結合における交換利益

Gain on transfer from business divestitures

事業分離における移転利益

Gain on change in equity

持分変動利益

Gain on extinguishment of tie-in shares

抱合せ株式消滅差益

Gain on sales of property, plant and equipment

有形固定資産売却益

Gain on sales of land

土地売却益

Gain on redemption of investment securities

投資有価証券償還益

Gain on sales of golf memberships

ゴルフ会員権売却益

Gain on sales of memberships

会員権売却益

Gain on liquidation of subsidiaries and associates

関係会社清算益

Gain on step acquisitions

段階取得に係る差益

Gain on bargain purchase

負ののれん発生益

Loss on transfer of receivables

債権売却損

Loss on valuation of non-current assets

固定資産評価損

Loss on valuation of inventories

たな卸資産評価損

Loss on abandonment of inventories

たな卸資産廃棄損