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EY commentary: liquidation of a subsidiary realises 為替換算調整勘定 -> 組替調整, commentary (11 April 2013)

Commentary (11 April 2013)

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

The value

  • 子会社の清算に伴って実現するものについても対象となります。

Where it comes from

The line in the source

子会社の清算に伴って実現するものについても対象となります。

In English

Translation gains/losses realised through a subsidiary's liquidation are also in scope of reclassification adjustments.