子会社清算損

Loss on liquidation of subsidiaries

有形固定資産処分損

Loss on disposal of property, plant and equipment

土地売却損

Loss on sales of land

新株予約権戻入益

Gain on reversal of share acquisition rights

資産除去債務戻入益

Gain on reversal of asset retirement obligations

保険差益

Gain on insurance claims

企業結合における交換損失

Loss on exchange from business combination

有形固定資産除却損

Loss on retirement of property, plant and equipment

事業分離における移転損失

Loss on transfer from business divestitures

有形固定資産売却損

Loss on sales of property, plant and equipment

段階取得に係る差損

Loss on step acquisitions

持分変動損失

Loss on change in equity

抱合せ株式消滅差損

Loss on extinguishment of tie-in shares

災害による損失

Loss on disaster

訴訟損失引当金戻入額

Reversal of provision for loss on litigation

災害損失引当金戻入額

Gain on reversal of provision for loss on disaster

退職給付信託設定益

Gain on contribution of securities to retirement benefit trust

厚生年金基金代行返上益

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

退職給付制度改定益

Gain on revision of retirement benefit plan

退職給付制度終了益

Gain on termination of retirement benefit plan

債務保証損失引当金戻入額

Reversal of provision for loss on guarantees