| IFRS | (*3) | U.S. GAAP (*2) | |
| Net pension asset (*1) | 7,222 | ||
| Funded status | → | 2,524 | |
| ΔAsset (adjustment) | -4,698 (*4) | ||
| ΔEquity (adjustment) | -4,698 (*5) |
(*1) Net pension asset = Funded status + Unrecognized transition asset + Unrecognized prior service cost + Unrecognized net actuarial loss
(*2) assuming no taxes
(*3) adopt U.S. pension accounting standards
(*4) 2,524 - 7,222 = -4,698
(*5) in order for the accounting equation to balance
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