Loss (gain) on liquidation of subsidiaries

子会社清算損益（△は益）

Loss (gain) on sale of businesses

事業譲渡損益（△は益）

Loss (gain) on contribution of securities to retirement benefit trust

退職給付信託設定損益（△は益）

Loss (gain) on transfer of benefit obligation relating to employees’ pension fund

厚生年金基金代行返上損益（△は益）

Loss (gain) on cancellation of insurance policies

保険解約損益（△は益）

Interest expenses on borrowings and bonds

支払利息及び社債利息

Interest expenses and loss on sales of notes receivable – trade

支払利息及び手形売却損

Interest expenses on bonds

社債利息

Loss on retirement of property, plant and equipment and intangible assets

有形及び無形固定資産除却損

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

有形及び無形固定資産除売却損益（△は益）

Loss (gain) on disposal of property, plant and equipment and intangible assets

有形及び無形固定資産処分損益（△は益）

Loss on valuation of other investments

投資その他の資産評価損

Loss (gain) on sales of land

土地売却損益（△は益）

Loss (gain) on investments in capital

出資金運用損益（△は益）

Loss (gain) on investments in investment partnerships

投資事業組合運用損益（△は益）

Loss (gain) on investments in silent partnerships

匿名組合投資損益（△は益）

Loss on valuation of golf club memberships

ゴルフ会員権評価損

Loss (gain) on sales of golf club memberships

ゴルフ会員権売却損益（△は益）

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

有形固定資産除売却損益（△は益）

Loss (gain) on sales of membership

会員権売却損益（△は益）

Loss on abandonment of property, plant and equipment

有形固定資産廃棄損