Valuation loss on raw materials

原材料評価損

Valuation and translation adjustments

評価・換算差額等

Valuation difference on available-for-sale securities

その他有価証券評価差額金

評価損調整勘定

Valuation loss adjustment accounts

評価益調整勘定

Valuation gain adjustment accounts

保険業法第112条評価益

Gain on valuation under article 112 of Insurance Business Act

有価証券評価減

Loss on valuation of securities

トレーディング商品評価損益（△は益）

Loss (gain) from valuation of trading products

ゴルフ会員権評価損

Loss on valuation of golf club memberships

投資その他の資産評価損

Loss on valuation of other investments

投資有価証券売却及び評価損益（△は益）

Loss (gain) on sales and valuation of investment securities

投資有価証券評価損益（△は益）

Loss (gain) on valuation of investment securities

有価証券及び投資有価証券評価損益（△は益）

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

デリバティブ評価損益（△は益）

Loss (gain) on valuation of derivatives

金利スワップ評価損益（△は益）

Loss (gain) on valuation of interest rate swaps

複合金融商品評価損益（△は益）

Loss (gain) on valuation of compound financial instruments

有価証券評価損益（△は益）

Loss (gain) on valuation of 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

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

その他有価証券評価差額金（税引前）

Valuation difference on available-for-sale securities, before tax

その他の投資評価損

Loss on valuation of other investments

電話加入権評価損

Loss on valuation of telephone subscription right