The value
- 時価をもって貸借対照表価額とし、評価差額は洗い替え方式に基づき
Where it comes from
The line in the source
時価をもって貸借対照表価額とし、評価差額は洗い替え方式に基づき In English
Available-for-sale securities at fair value; the valuation difference goes to net assets (not P&L) on a wash-and-reverse basis.