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移管指針第7号 持分法会計 第10-2項 affiliate OCI share goes into each component, standard

Standard

ReportedReported by a reliable secondary source, or read carefully from filed documents.

The value

  • その他有価証券評価差額金、繰延ヘッジ損益、為替換算調整勘定、退職給付に係る調整累計額等の各内訳項目に当該持分相当額を含めて表示する

Where it comes from

The line in the source

その他有価証券評価差額金、繰延ヘッジ損益、為替換算調整勘定、退職給付に係る調整累計額等の各内訳項目に当該持分相当額を含めて表示する

In English

The investor's share of an affiliate's accumulated OCI is included in each component line of the investor's own balance sheet.

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