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lower of aggregate cost or market [3 entries]
  1. lower of aggregate cost or market    総額低価法
  2. residential mortgage loans held for sale and carried at the lower of aggregate cost or market value    売却用で、原価総額または市場価格のいずれか低い方の金額で計上している住宅抵当貸出金
  3. to be carried at the lower of aggregate cost or market    低価法で計上される
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