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exchange gains or losses on forward contracts [5 entries]
  1. exchange gains or losses on forward contracts    先物為替予約上の換算損金
  2. net amount of exchange gains or losses on forward contracts    先物為替予約上の換算損金の純額
  3. exchange gains and losses arising on foreign currency borrowings or forward contracts    外貨建て借入金または先物為替予約から生じる換算損益
  4. 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
  5. exchange gains or losses on borrowings or forward contracts    借入金または先物為替予約から生じる換算損益
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