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exchange differences [17 entries]
  1. exchange differences    為替差額
  2. exchange differences    換算差額
  3. exchange differences arising    生じた換算差額
  4. exchange differences arising on net investments in foreign enterprises    国外企業への純投資から生じる換算差額
  5. exchange differences arising on related foreign currency borrowings    関連する外貨借入から生じる換算差額
  6. exchange differences arising on the retranslation of net investments    純投資の再換算から生じる換算差額
  7. exchange differences on intragroup balances    グループ内取引残高に関する換算差額
  8. accumulated exchange differences    累積為替差額
  9. ax effects of all exchange differences    すべての換算差額の税効果
  10. capitalization of exchange differences    為替差額の資産化
  11. exchange gains or losses arising on borrowings or forward contracts should be offset only to the extent of exchange differences arising on foreign currency assets    借入金または先物為替予約から生じる換算損益は、外貨建資産に生じる換算差額を限度として、相殺しなければならない
  12. foreign exchange differences    為替差損益
  13. net movement on reserves arising from exchange differences    換算差額から生じる準備金の純増減
  14. restatement of interest and exchange differences    金利と換算差額の修正再表示
  15. to be offset as reserve movements against exchange differences arising on the retranslation of the net investments    準備金の増減として、純投資の再換算から生じる換算差額と相殺される
  16. to be offset only to the extent of the exchange differences arising on the net investments in foreign enterprises    国外企業への純投資から生じる換算差額を限度に相殺される
  17. treatment accorded to exchange differences    換算差額の取り扱い
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