What this is
If TPC held exactly the same stake as Nintendo (proceeds 33,827), its cost would have to be 33,827 − 23,809 = ¥10,018m, 8.6× Nintendo's ¥1,163m : an arithmetic test, not evidence. ASSUMPTION: same security/price; all 23,809 is this disposal.
Where it comes from
Our calculation from other figures in the trainer’s notes:
Show the working
- 33,827 − 23,809 = 10,018