Where it comes from
The line in the source
持分法を適用する被投資会社のその他の包括利益に対する投資会社の持分相当額は、一括して区分表示する。 In English
Investor's share of the investee's OCI is shown in one lump line.
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Record
ASBJ25 第7項 持分法適用会社の OCI は一括区分表示, standard (as amended Oct 2022)
Standard (as amended Oct 2022)
ReportedReported by a reliable secondary source, or read carefully from filed documents.