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EXCHANGE RATE CONVERSION APPARATUS, EXCHANGE RATE CONVERSION METHOD AND EXCHANGE RATE CONVERSION PROGRAM
EXCHANGE RATE CONVERSION APPARATUS, EXCHANGE RATE CONVERSION METHOD AND EXCHANGE RATE CONVERSION PROGRAM
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机译：汇率转换装置，汇率转换方法和汇率转换程序
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摘要
To provide an exchange rate conversion apparatus, an exchange rate conversion method and an exchange rate conversion program that can accurately convert a variation of stock holder capital after getting dominance of an external subsidiary company at a transaction time rate even when increasing/decreasing occurs in one account title of a financial statement of the external subsidiary company at a plurality of times.SOLUTION: An exchange rate conversion apparatus acquires a used currency dividend amount and a dividend time rate of a dividend, acquires a used currency net profit amount on the basis of a used currency term-beginning balance, a used currency term-end balance and a used currency dividend amount of the dividend, acquires a previous period reference currency term-end balance as a reference currency term-beginning balance in a target period, acquires a reference currency net profit amount on the basis of a used currency net profit amount and a profit surplus rate, acquires a reference currency dividend amount of the dividend on the basis of the used currency dividend amount and the dividend time rate of the dividend, and acquires a reference currency term-end balance on the basis of the reference currency term-beginning balance, the reference currency net profit amount and the reference currency dividend amount of the dividend.SELECTED DRAWING: Figure 5
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