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Subject: disposed of As from January 1, 2010, when foreign operations, which are a subsidiary company, are disposed of, with control being lost, the cumulative income (loss) that has been recognized under other comprehensive income is transferred to the statement of income, whereas when part of a foreign operation, which is a consolidated company, is disposed of with control over the consolidated company being retained, a proportionate amount of the cumulative amount that has been recognized under other comprehensive income is attributed to the non-controlling interest rights.
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