Non-operating profit and loss - non-operating profit

Japanese: 営業外損益 - エイギョウガイソンエキ

Profit and loss that arises on an ongoing basis from activities other than a company's main business activities. It is calculated by subtracting non-operating expenses such as interest paid, losses on the sale of securities, and foreign exchange losses from non-operating income such as interest received, gains on the sale of securities, and foreign exchange losses. If it results in a profit, it is recorded on the income statement as non-operating profit, and if it results in a loss, it is recorded as non-operating loss. Ordinary profit and loss is calculated by adding operating profit and loss to non-operating profit and loss.
[Additional information] Japanese companies were hit hard in the fiscal year 2008 due to the economic downturn and stock market crash that followed the global financial crisis that began with the US subprime mortgage problem. Not only did they suffer operating losses from their main businesses, but non-operating losses and extraordinary losses also increased, leading to downward revisions to their earnings forecasts one after another.

Source: About Shogakukan Digital Daijisen Information | Legend

Japanese:

企業の主たる営業活動以外の活動から経常的に発生する損益のこと。受取利息、有価証券売却益、為替差益などの営業外収益から、支払利息、有価証券売却損、為替差損などの営業外費用を差し引いたもの。利益となった場合は営業外利益、損失となった場合は営業外損失として損益計算書に記載される。営業外損益に営業損益を加えたものが経常損益となる。
[補説]米国のサブプライムローン問題を発端とする世界金融危機に伴う景気後退と株価暴落の影響により、平成20年度（2008）決算期、日本企業も大きな打撃を受けた。本業の営業損失に留まらず、営業外損失や特別損失が増大し、大手企業が相次いで業績を下方修正した。

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