What this is
Reading: the note's 組替調整額 is the period's TOTAL realized AFS P/L and 当期発生額 is the balancing plug — the mechanical convention. This strengthens : a cost-basis sale is grossed up (arising +G / reclass −G) by construction.
The values
- Reclass pretax: -32,597
- Realized total: 32,608
- Gap against all realized: 11
- Gap against equity gain only: 67
Some detail is too fine to show here; it is kept in the trainer’s notes.
Where it comes from
Our calculation from other figures in the trainer’s notes:
- ReportedSecurities reclassification against the unlisted-share sale: parent-level gain recycled, year to March 2026 (Apr 2025–Mar 2026)
- ReportedNintendo's own Niantic sale: carried at cost, yet ≈100% of the gain runs through the securities 組替調整額 (gross-up presentation of a cost-basis sale), year to March 2025–year to March 2026
- Reported企業会計基準第10号 第19項 unlisted shares at cost, standard (2019 ed.; 2026 ed. exists)
Show the working
- 株式 33,827 32,664 － / 債券 217,867 － △74 / その他 60,726 18 － / 合計 312,421 32,683 △74
- 組替調整額... △32,597百万円
Related figures
Built from this one