Test (a): what can move a parent-only 評価・換算差額等 (+1,117) — and can an unlisted stake at cost?, year to February 2026

What this is

Rules: ASBJ10 §19 (unlisted at cost), §18 (AFS to net assets), ASBJ5 §8 (composition), EY on recycling on sale. Logic: Δ reserve = unrealised change net of tax − recycled on sales.

Where it comes from

Our calculation from other figures in the trainer’s notes:

• FiledNet extraordinary (one-off) gains of The Pokémon Company’s Tokyo company for the year to February 2026¥23.8bn

Where it’s used

• ProfileThe Pokémon Company

Related figures

Built from this one

• EstimateOci recycle scale against niantic, year to March 2026
• EstimateReading weights for year to February 2026 extraordinary gain, year to February 2026