評価差額とは、期末において貸借対照表上に記載した金融資産または金融負債の時価とその帳簿価額（取得原価または償却原価から評価性引当金を控除した後の金額）との差額をいいます。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
