予定取引とは、未履行の確定契約に係る取引および契約は成立していないが、取引予定時期、取引予定物件、取引予定量、取引予定価格等の主要な取引条件が合理的に予測可能であり、かつ、それが実行される可能性が極めて高い取引をいいます。
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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.
