自己株式処分差額とは、自己株式の処分の対価から自己株式の帳簿価額を控除した額をいいます。
自己株式処分差額が正の値の場合における当該差額「自己株式処分差益」といい、自己株式処分差額が負の値の場合における当該差額を「自己株式処分差損」といいます。
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