What this is
Arising 14,294 − recycled 11,679 = 2,615; the identity gives net FX 1,945 and net securities 669, so the recycle sits in one of them.
The values
- Arising: 14,294
- Reclassified: -11,679
- Net fx: 1,945
- Net securities: 669
- Pickup year to March 2026: 82,792
- Pickup ex recycled gain: 71,113
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:
- FiledCheck: 当期発生額 − 組替調整額 = reported equity-method OCI year to March 2026, year to March 2026¥2.6bn
- EstimateImplied foreign net assets from fx pickup dec against feb translation date, year to March 2018–year to March 2026
- ReportedASBJ企業会計基準第25号 第9項 組替調整額 definition, standard (as amended Oct 2022)
- EstimateTest (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)
- EstimateOci recycle scale against niantic, year to March 2026
Show the working
- Arising 14,294 − recycled 11,679 = 2,615
- the identity gives net FX 1,945 and net securities 669, so the recycle sits in one of them
- If FX: arising FX = 1,945 + 11,679 = 13,624 → needs 13,624/(0.32×2.10) = $20.3bn o
Related figures
Built from this one