What this is
Under JGAAP the affiliates' OCI share is shown as one face line (ASBJ25 §7,) but is included in each accumulated BS component (移管指針7 §10-2,). So per component, affiliates' share = ΔBS reserve − consolidated OCI line.
Where it comes from
Our calculation from other figures in the trainer’s notes:
- ReportedASBJ25 第7項 持分法適用会社の OCI は一括区分表示, standard (as amended Oct 2022)
- Reported移管指針第7号 持分法会計 第10-2項 affiliate OCI share goes into each component, standard
- FiledBalance sheet: その他有価証券評価差額金 (accumulated securities valuation), year-end, year to March 2017 (Apr 2016-Mar 2017) year-end¥18.9bn
- EstimateImplied FX-translation portion of equity-method OCI (持分法 line), year to March 2017 (Apr 2016-Mar 2017)¥854m
Show the working
- Under JGAAP the affiliates' OCI share is shown as one face line (ASBJ25 §7,) but is included in each accumulated BS component (移管指針7 §10-2,)
- So per component, affiliates' share = ΔBS reserve − consolidated O
Related figures
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