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Record

EY commentary: definition of 組替調整額 and the note requirement, guidance

Guidance

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

The value

  • 当期純利益を構成する項目のうち、当期又は過去の期間にその他の包括利益に含まれていた部分を、組替調整額として、その他の包括利益の内訳項目ごとに注記します。

Where it comes from

Japanese-language document, 2013 EY Japan · 11 April 2013 Open the original ↗

The line in the source

当期純利益を構成する項目のうち、当期又は過去の期間にその他の包括利益に含まれていた部分を、組替調整額として、その他の包括利益の内訳項目ごとに注記します。

In English

Items in net income that were previously in OCI are noted as reclassification adjustments, by OCI component. Note: the EY page does not discuss the equity-method line specifically.