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

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business liquidation

訴訟損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on litigation

利息返還損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on interest repayment

災害損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on disaster

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

有価証券運用損益（△は益）

Loss (gain) on investments in securities

その他の償却額

Depreciation and amortization on other

工事損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on construction contracts

債務保証損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on guarantees

受注損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on order received

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

有形固定資産売却損益（△は益）

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

損害賠償損失

Loss on compensation for damage

純資産の部に直接計上されたその他有価証券評価差額金の増減

Inserted directly into net assets – valuation difference on available-for-sale securities

ヘッジ対象の損益認識による増減

Realized gain or loss on hedged object

純資産の部に直接計上された繰延ヘッジ損益の増減

Inserted directly into net assets – deferred gains or losses on hedges

自己株式処分差損の振替

Transfer of loss on disposal of treasury shares