What this is
Applied ASBJ25 §9, 移管指針2 §42-2/§44, EY commentary. The 11,679 sits in the 持分法 line (14,294 arising − 11,679 recycled = 2,615 net,36,37]).
Where it comes from
Our calculation from other figures in the trainer’s notes:
Record
Test (b): which affiliate events recycle OCI to P&L under JGAAP (¥11,679m 組替調整額), year to March 2026 (Apr 2025–Mar 2026)
Year to March 2026 (Apr 2025–Mar 2026)
EstimateOur model or estimate. Treat it as an order of magnitude.