Combined recognition of business structure improvement costs, impairment losses and valuation losses on shares in affiliated companies

A theme involving the combined recognition as extraordinary losses of costs associated with business structure improvements, impairment losses resulting from declining asset profitability, valuation losses on investment securities and shares in affiliated companies, and losses on the liquidation of affiliated companies. It covers events that list multiple loss channels together, rather than a single restructuring cost or the valuation loss on a single asset.