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exchange differences arising on the retranslation of net investments [2 entries]
  1. 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
  2. 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
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