Mar 11, 2012 16:37
12 yrs ago
Japanese term

前期未交付決算収益

Japanese to English Bus/Financial Accounting pension fund
This term appears on the Liabilities side of a pension fund balance sheet under 信託元本 (principal in trust).

I don't know what this would be from the end of the previous period.

Any help with the English translation would be appreciated.

Discussion

MalteLaurids Mar 12, 2012:
交付? Without more context it's difficult to say what 交付 stands for: something that the fund paid (would correspond with liabilities) or something the fund received (some kind of subsidy?運用費交付金comes to mind). Naturally this changes the nature of this accounting profit (also confusing, I know this as 決算利益(収益-費用=決算利益) of the end of last term.
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