Loans on bills

手形貸付

Loans on deeds

証書貸付

Decrease (increase) in costs on construction contracts in progress

未成工事支出金等の増減額（△は増加）

Gross profit (loss) on sideline business

兼業事業総利益又は兼業事業総損失（△）

Gross profit (loss) on development business and other

開発事業等総利益又は開発事業等総損失（△）

Gross profit (loss) on real estate business and other

不動産事業等総利益又は不動産事業等総損失（△）

Increase (decrease) in advances received on construction contracts in progress

未成工事受入金の増減額（△は減少）

Advances received on construction contracts in progress

未成工事受入金

Gross profit (loss) on completed construction contracts

完成工事総利益又は完成工事総損失（△）

Effect of exchange rate change on cash and cash equivalents

現金及び現金同等物に係る換算差額

Costs on construction contracts in progress

未成工事支出金等

Proceeds from share of profits on investments in capital

出資金の分配による収入

Payments for loss on litigation

訴訟関連損失の支払額

Increase (decrease) in provision for loss on construction contracts

受注工事損失引当金の増減額（△は減少）

Increase (decrease) in advances received on service contracts in progress

未成業務受入金の増減額（△は減少）

Gain on forgiveness of debt

債務免除益

Loss (gain) on step acquisitions

段階取得に係る差損益（△は益）

Loss on disaster

災害損失

Loss (gain) on change in equity

持分変動損益（△は益）

Loss on business restructuring

事業再編損

Loss (gain) on liquidation of subsidiaries and associates

関係会社清算損益（△は益）