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移管指針第2号 第44項 translation reserve stays until sale or liquidation, standard

Standard

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

The value

  • 当該子会社等の株式が売却又は清算されるときまで残存する。

Where it comes from

The line in the source

当該子会社等の株式が売却又は清算されるときまで残存する。

In English

The translation reserve remains until the foreign subsidiary's shares are sold or it is liquidated.