Loss (gain) on valuation of investment securities

投資有価証券評価損益（△は益）

Loss (gain) on redemption of investment securities

投資有価証券償還損益（△は益）

Loss (gain) on sales of short-term and long-term investment securities

有価証券及び投資有価証券売却損益（△は益）

Increase (decrease) in provision for loss on guarantees

債務保証損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on order received

受注損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on store closings

店舗閉鎖損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on business of subsidiaries and associates

関係会社事業損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on liquidation 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 business liquidation

事業整理損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on litigation

訴訟損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on interest repayment

利息返還損失引当金の増減額（△は減少）

Increase (decrease) in provision for loss on disaster

災害損失引当金の増減額（△は減少）

Depreciation and amortization on other

その他の償却額

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

有形固定資産売却損益（△は益）

Loss on compensation for damage

損害賠償損失

Loss (gain) on extinguishment of tie-in shares

抱合せ株式消滅差損益（△は益）

Loss (gain) on sales of investment securities

投資有価証券売却損益（△は益）

Realized gain or loss on hedged object

ヘッジ対象の損益認識による増減

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

純資産の部に直接計上された繰延ヘッジ損益の増減

Transfer of loss on disposal of treasury shares

自己株式処分差損の振替

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

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