Transition amounts exclude specified equity adjustments on convergence, including revaluation surpluses and deemed-cost adjustments under accounting standards. Transition amount means the amount or aggregate of amounts adjusted in other equity on the convergence date, excluding capital reserve and securities ... Summary
Transition amounts exclude specified equity adjustments on convergence, including revaluation surpluses and deemed-cost adjustments under accounting standards.
Transition amount means the amount or aggregate of amounts adjusted in other equity on the convergence date, excluding capital reserve and securities premium reserve. Exclusions include specified adjustments in other comprehensive income, revaluation surplus, gains or losses on equity instruments designated at fair value through other comprehensive income, adjustments relating to specified assets and investments recorded at fair value as deemed cost, and cumulative translation differences of a foreign operation.
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