想定元本額とは、デリバティブ取引において、決済金額等の算出に利用するための名目上の元本の額として取引の当事者があらかじめ定めた通貨の金額、株式の数、重量もしくは容積その他の単位の数値をいいます。
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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.
