「剰余金資金」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

四　会員商品取引所が出資金の額の全部又は一部を資本剰余金の額とするものと定めた場合　当該資本剰余金の額とするものと定めた額に相当する額例文帳に追加

(iv) in the case where a Member Commodity Exchange determined to deem the whole or part of a contribution as the amount of the capital surplus: the amount equivalent to the amount determined to be deemed as said capital surplus;  - 日本法令外国語訳データベースシステム

三　会員商品取引所が出資金の額の全部又は一部を資本剰余金の額とするものと定めた場合　当該資本剰余金の額とするものと定めた額例文帳に追加

(iii) in the case where a Member Commodity Exchange determined to deem the whole or part of a contribution as the amount of the capital surplus: the amount determined to be deemed to be said capital surplus;  - 日本法令外国語訳データベースシステム

イ　当該持分の払戻しを受けた会員の出資につき出資金及び資本剰余金の額に計上されていた額の合計額例文帳に追加

(a) the total of the amount recorded in the amount of the contribution and capital surplus for the contribution of the Member who received the repayment of said equity interest;  - 日本法令外国語訳データベースシステム

ロ　当該持分の払戻しを受けた会員の出資につき出資金及び資本剰余金の額に計上されていた額の合計額例文帳に追加

(b) the total of the amount recorded in the amount of the contribution and capital surplus for the contribution of the Member who received the repayment of said equity interest;  - 日本法令外国語訳データベースシステム

第六十条の八　会員商品取引所と株式会社商品取引所とが吸収合併をする場合における会社計算規則第二編第二章第二節第一款及び第二款並びに第三章第四節第一款の規定の適用については、同規則第五十九条中「吸収合併の直前の資本金、資本剰余金及び利益剰余金」とあるのは「吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金」と、「資本金の額」とあるのは「出資金の額」と、「資本準備金の額」とあるのは「加入金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金の額」とする。例文帳に追加

Article 60-8 With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 2; and Chapter III, Section 4, Subsection 1 of the Ordinance on Accounting of Companies in the case of an Absorption-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "stated capital, capital surplus, and accumulated profit immediately prior to an Absorption-Type Merger" in Article 59 of the same Ordinance shall be deemed to be replaced with, "contributions, membership fees, capital surplus, statutory capital, and accumulated profit immediately prior to an Absorption-Type Merger"; the phrase, "amount of stated capital" shall be replaced with, "amount of contributions"; the phrase, "amount of capital reserve" shall be replaced with, "amount of membership fees"; the phrase, "other amount of capital surplus" shall be deemed to be replaced with, "amount of capital surplus"; the phrase, "amount of earned reserve" shall be deemed to be replaced with "amount of statutory capital"; and the phrase, "amount of other accumulated profits" shall be replaced with, "amount of accumulated profit," respectively.  - 日本法令外国語訳データベースシステム

会員商品取引所と株式会社商品取引所とが吸収合併をする場合における会社計算規則第 二編第二章第二節第一款及び第二款並びに第三章第四節第一款の規定の適用について は、同規則第六十一条第一項中「吸収合併の直前の資本金、資本剰余金及び利益剰余金」 とあるのは「吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金」 と、「資本金の額」とあるのは「出資金の額」と、「資本準備金の額」とあるのは「加入金 の額」と、「その他資本剰余金の額」とあるのは「資本剰余金の額」と、「利益準備金の額」 とあるのは「法定準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金の 額」とする。例文帳に追加

With regard to the application of the provisions of Part 2, Chapter 2, Section 2, Subsection 1 and Subsection 2; and Chapter 3, Section 4, Subsection 1 of the Corporate Computation Rules in the case of an Absorption-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "stated capital, capital surplus, and accumulated profit immediately prior to an Absorption-Type Merger" in Article 61, paragraph 1 of the same Rule shall be deemed to be replaced with, "contributions, membership fees, capital surplus, statutory capital, and accumulated profit immediately prior to an Absorption-Type Merger"; the phrase, "amount of stated capital" shall be replaced with, "amount of contributions"; the phrase, "amount of capital reserve" shall be replaced with, "amount of membership fees"; the phrase, "other amount of capital surplus" shall be deemed to be replaced with, "amount of capital surplus"; the phrase, "amount of earned reserve" shall be deemed to be replaced with "amount of statutory capital"; and the phrase, "amount of other accumulated profits" shall be replaced with, "amount of accumulated profit," respectively.  - 経済産業省

第六十条の六　吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき吸収合併消滅会員商品取引所における吸収合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合には、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、当該各号に定める額とする。例文帳に追加

Article 60-6 (1) In cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively:  - 日本法令外国語訳データベースシステム

第六十条の十　新設合併設立会員商品取引所の出資金、加入金、資本剰余金、法定準備金及び利益剰余金につき全部の新設合併消滅会員商品取引所における新設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算することが適切である場合には、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とする。例文帳に追加

Article 60-10 (1) In cases where it is appropriate to calculate the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by a Consolidation-Type Merger as those succeeding to the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by a Consolidation-Type Merger shall be the amounts specified in such items, respectively:  - 日本法令外国語訳データベースシステム

新設合併対象財産に全部の新設合併消滅会員商品取引所における新設合併の直前の帳簿 価額を付すべき場合において、新設合併設立会員商品取引所の出資金、加入金、資本剰余 金、法定準備金及び利益剰余金についても全部の新設合併消滅会員商品取引所における新 設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐべき ときは、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とす る。例文帳に追加

In the case of assigning a book value immediately prior to an Incorporation-Type Merger for all the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger to the Property Subject to the Incorporation-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by an Incorporation-Type Merger shall inherit the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively:  - 経済産業省

四　会員商品取引所が資本剰余金の額の全部又は一部を出資金の額とするものと定めた場合　当該出資金の額とするものと定めた額に相当する額例文帳に追加

(iv) in the case where a Member Commodity Exchange determined to deem the whole or part of the capital surplus as the amount of the contribution: the amount equivalent to the amount determined to be deemed to be said contribution;  - 日本法令外国語訳データベースシステム

４　日本銀行は、財務大臣の認可を受けて、その出資者に対し、各事業年度の損益計算上の剰余金の配当をすることができる。ただし、払込出資金額に対する当該剰余金の配当の率は、年百分の五の割合を超えてはならない。例文帳に追加

(4) The Bank of Japan may, upon authorization from the Minister of Finance, pay dividends to contributories out of the surplus resulting from the settlement of profits and losses for each business year; provided, however, that the rate of dividend payments against paid-up capital may not exceed five-hundredths per annum.  - 日本法令外国語訳データベースシステム

ハ　当該出資の履行の受領に係る費用の額のうち、会員商品取引所が出資金又は資本剰余金から減ずるべき額と定めた額例文帳に追加

(c) among the amount of the expenses pertaining to the acceptance of the performance of said contribution, the amount which a Member Commodity Exchange determined to be subtracted from the contribution or capital surplus;  - 日本法令外国語訳データベースシステム

３ 前二項に規定する場合において、新設合併に係る費用があるときは、当該費用のうち 新設合併対価として考慮すべきものをも新設合併対価として考慮するものとする。新設合併対象財産に全部の新設合併消滅会員商品取引所における新設合併の直前の帳簿 価額を付すべき場合において、新設合併設立会員商品取引所の出資金、加入金、資本剰余 金、法定準備金及び利益剰余金についても全部の新設合併消滅会員商品取引所における新 設合併の直前の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐべき ときは、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める額とす る。一設立時出資金額新設合併の直前の各新設合併消滅会員商品取引所の出資金の額の 合計額 二設立時加入金額新設合併の直前の各新設合併消滅会員商品取引所の加入金の額の 合計額 三設立時資本剰余金額新設合併の直前の各新設合併消滅会員商品取引所の資本剰余 金の額の合計額 四設立時法定準備金額新設合併の直前の各新設合併消滅会員商品取引所の法定準備 金の額の合計額 五設立時利益剰余金額新設合併の直前の各新設合併消滅会員商品取引所の利益剰余 金の額の合計額例文帳に追加

(3) In cases prescribed by the provisions of the preceding two paragraphs, where there are expenses pertaining to the Incorporation-Type Merger, the portion of said expenses related to the Incorporation-Type Merger shall also be included as a consideration of the Incorporation-Type Merger. In the case of assigning a book value immediately prior to an Incorporation-Type Merger for all the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger to the Property Subject to the Incorporation-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Established by an Incorporation-Type Merger shall inherit the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of all Member Commodity Exchanges Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger, the amounts set forth in the following items of the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts of the contributions of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts of membership fees of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iii) the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (iv) the Amount of Statutory Capital at Establishment: the sum total of the amounts of statutory capital of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger; (v) the Amount of Accumulated Profit at Establishment: the sum total of the amounts of accumulated profit of each Member Commodity Exchange Dissolved in an Incorporation-Type Merger immediately prior to the Incorporation-Type Merger.  - 経済産業省

ロ　吸収合併の直前の吸収合併消滅会員商品取引所の資本剰余金の額（吸収合併対価が存しない場合にあっては、吸収合併の直前の吸収合併消滅会員商品取引所の出資金の額、加入金の額及び資本剰余金の額の合計額）例文帳に追加

(b) the Capital Surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger (in cases where there is no Consideration of an Absorption-Type Merger, the amount shall be the sum of the amount of contributions, the amount of membership fees, and the amount of capital surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger);  - 日本法令外国語訳データベースシステム

三　新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金額」という。）　新設合併会員払込出資額（当該新設合併会員払込出資額が零未満である場合にあっては、零）から設立時出資金額及び設立時加入金額の合計額を減じて得た額例文帳に追加

(iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by a Consolidation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment") -- the amount calculated by deducting the sum total of the Amount of Contributions at Establishment and the Amount of Membership Fees at Establishment from the Amount of the Contribution Paid by Members in a Consolidation-Type Merger (in cases where the Amount of the Contribution Paid by Members in a Consolidation-Type Merger is less than zero, the amount shall be zero);  - 日本法令外国語訳データベースシステム

三　設立時資本剰余金額　新設合併の直前の各新設合併消滅会員商品取引所の資本剰余金の額の合計額（新設合併消滅会員商品取引所のうちに非対価交付消滅会員商品取引所がある場合にあっては、新設合併の直前の各新設合併消滅会員商品取引所の資本剰余金の額並びに各非対価交付消滅会員商品取引所の出資金及び加入金の額の合計額例文帳に追加

(iii) the Amount of Capital Surplus at Establishment: the sum total of the amounts of capital surplus of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger immediately prior to the Consolidation-Type Merger (in cases where any of the Member Commodity Exchanges Dissolved in a Consolidation-Type Merger is a Dissolving Member Commodity Exchange with No Consideration to Deliver, the amount shall be the sum total of the amounts of capital surplus of the respective Member Commodity Exchanges Dissolved in a Consolidation-Type Merger and the amounts of contribution and membership fees of the respective Dissolving Member Commodity Exchanges with No Consideration to Deliver immediately prior to the Consolidation-Type Merger);  - 日本法令外国語訳データベースシステム

吸収合併対象財産に吸収合併消滅会員商品取引所における吸収合併の直前の帳簿価額を 付すべき場合において、吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法 定準備金及び利益剰余金についても吸収合併消滅会員商品取引所における吸収合併の直前 の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算す べきときは、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、 当該各号に定める額とする。例文帳に追加

In the case of assigning a book value immediately prior to an Absorption-Type Merger of the Member Commodity Exchange Dissolved in an Absorption-Type Merger to the Property Subject to the Absorption-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger are also to be calculated as the totals in succession with the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the - 118 - Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively:  - 経済産業省

吸収合併対象財産に吸収合併消滅会員商品取引所における吸収合併の直前の帳簿価額を 付すべき場合において、吸収合併存続会員商品取引所の出資金、加入金、資本剰余金、法 定準備金及び利益剰余金についても吸収合併消滅会員商品取引所における吸収合併の直前 の出資金、加入金、資本剰余金、法定準備金及び利益剰余金を引き継ぐものとして計算す べきときは、吸収合併後の吸収合併存続会員商品取引所の次の各号に掲げるものの額は、 当該各号に定める額とする。一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の出資金の額 二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の加入金の額 三吸収合併後資本剰余金額次に掲げる額の合計額 イ吸収合併直前資本剰余金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の資本剰余金の額 四吸収合併後法定準備金額次に掲げる額の合計額 イ吸収合併直前法定準備金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の法定準備金の額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併の直前の吸収合併消滅会員商品取引所の利益剰余金の額例文帳に追加

In the case of assigning a book value immediately prior to an Absorption-Type Merger of the Member Commodity Exchange Dissolved in an Absorption-Type Merger to the Property Subject to the Absorption-Type Merger, where the contributions, membership fees, capital surplus, statutory capital, and accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger are also to be calculated as the totals in succession with the contributions, membership fees, capital surplus, statutory capital and accumulated profit, respectively, of the - 118 - Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the Amount of Contributions of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (ii) the Membership Fees subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b) the Amount of the Membership Fees of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Capital Surplus immediately prior to an Absorption-Type Merger; (b) the Capital Surplus of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (iv) the amount of the Statutory Capital subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the amount of the Statutory Capital immediately prior to the Absorption-Type Merger; (b) the amount of the Statutory Capital of the Member Commodity Exchange - 119 - Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger; (v) the amount of the Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the amount of the Accumulated Profit immediately prior to the Absorption-Type Merger; (b) the amount of the Accumulated Profit of the Member Commodity Exchange Dissolved in an Absorption-Type Merger immediately prior to the Absorption-Type Merger.  - 経済産業省

１ 吸収合併（法第百四十条 の吸収合併をいう。以下第六十条の七までにおいて同じ。） により吸収合併存続会員商品取引所が承継する財産（以下「吸収合併対象財産」という。） の全部の取得原価を吸収合併に際して吸収合併存続会員商品取引所が吸収合併消滅会員 商品取引所の会員に対して交付する財産（以下「吸収合併対価」という。）の時価その 他当該吸収合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。一吸収合併後の吸収合併存続会員商品取引所の出資金の額（以下「吸収合併後出資金 額」という。） 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の出資金の額（以下「吸収合併直 前出資金額」という。）ロ吸収合併対価時価（吸収合併対価の時価その他適切な方法により算定された吸収 合併再編対価の価額をいう。吸収合併存続会員商品取引所の出資に係るものに限る。 以下この条において同じ。）の範囲内で、吸収合併存続会員商品取引所が吸収合併 契約の定めに従い定めた額 二吸収合併後の吸収合併存続会員商品取引所の加入金の額（以下「吸収合併後加入金 額」という。） 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の加入金の額（以下「吸収合併直 前加入金額」という。） ロ吸収合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、吸収合併存 続会員商品取引所が吸収合併契約の定めに従い定めた額 三吸収合併後の吸収合併存続会員商品取引所の資本剰余金の額（以下「吸収合併後資 本剰余金額」という。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得 た額 イ吸収合併の直前の吸収合併存続会員商品取引所の資本剰余金の額（以下「吸収合 併直前資本剰余金額」という。） ロ吸収合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後の吸収合併存続会員商品取引所の法定準備金の額（以下「吸収合併後法 定準備金額」という。） 吸収合併の直前の吸収合併存続会員商品取引所の法定準備 金の額（以下「吸収合併直前法定準備金額」という。）五吸収合併後の吸収合併存続会員商品取引所の利益剰余金の額（以下「吸収合併後利 益剰余金額」という。） 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余 金の額（以下「吸収合併直前利益剰余金額」という。）例文帳に追加

(1) In the case where a Member Commodity Exchange Surviving an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the Act; the same shall apply hereinafter through Article 60-7) measures the acquisition cost of the entire property that a Member Commodity Exchange Surviving an Absorption-Type Merger acquires by an Absorption-Type Merger (hereinafter referred to as the "Property subject to an Absorption-Type Merger") by a method of appropriately calculating the current market value of property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of the merger and the current market value of other Property subject to an Absorption-Type Merger, the amount set forth in the following items of a Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items: (i) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the current market value of the Consideration of the Absorption-Type Merger (which means the current market value of the consideration of an Absorption-Type Merger and the value of other considerations for the entity conversion of an Absorption-Type Merger which were calculated by an appropriate method; limited to those cases pertaining to contributions of a Member Commodity Exchange Surviving an Absorption-Type Merger; hereinafter the same shall apply in this Article); (ii) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from the current market value of the Consideration of the Absorption-Type Merger; (iii) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Capital Surplus subsequent to an Absorption-Type Merger”): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as “Capital Surplus immediately prior to an Absorption-Type Merger”);(b) the current market value of the consideration for the Absorption-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the amount of the statutory capital of the Member Commodity Exchange - 117 - Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Statutory Capital subsequent to the Absorption-Type Merger"): the amount of the statutory capital of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Statutory Capital immediately prior to the Absorption-Type Merger"); (v) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit subsequent to the Absorption-Type Merger"): the amount of the accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit immediately prior to the Absorption-Type Merger").  - 経済産業省

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、 当該各号に定める額とする。 一吸収合併後出資金額次に掲げる額の合計額 イ吸収合併直前出資金額 ロ 会員払込出資変動額（（１）に掲げる額から（２）に掲げる額を減じて得た額（当 該額が零未満である場合にあっては、零）をいう。以下この条において同じ。）の 範囲内で、吸収合併存続会員商品取引所が吸収合併契約の定めに従い定めた額（零 以上の額に限る。）（１） 吸収合併対象純資産額（吸収合併対象財産（資産に限る。）に付すべき価 額から吸収合併対象財産（負債に限る。）に付すべき価額を減じて得た額をいう。）（２） 吸収合併存続会員商品取引所における吸収合併直前の吸収合併対価の帳簿 価額（吸収合併存続会員商品取引所の出資以外の吸収合併対価が存しない場合 にあっては、零）二吸収合併後加入金額次に掲げる額の合計額 イ吸収合併直前加入金額 ロ会員払込出資変動額が零以上の額であるときは、当該会員払込出資変動額から前 号ロに掲げる額を減じて得た額の範囲内で、吸収合併存続会員商品取引所が吸収 合併契約の定めに従い定めた額（零以上の額に限る。） 三吸収合併後資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて 得た額 イ吸収合併直前資本剰余金額 ロ会員払込出資変動額 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後法定準備金額吸収合併直前法定準備金額 五吸収合併後利益剰余金額次に掲げる額の合計額 イ吸収合併直前利益剰余金額 ロ吸収合併対象純資産額が零未満であるときは、吸収合併対象純資産額例文帳に追加

When the Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital by such method, the amount set forth in the following items of the Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amount specified in such items, respectively: (i) the Amount of Contributions subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Contributions immediately prior to the Absorption-Type Merger; (b) the amount (limited to an amount of zero or greater) determined by a Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of the Absorption-Type Merger contract within the scope of the changes to the contributions paid by Members (which means the amount [in the case where such amount is less than zero, using zero as the amount] obtained by deducting the amount set forth in 2. below, from the amount set forth in 1.; hereinafter the same shall apply in this Article): 1. the amount of net assets subject to the Absorption-Type Merger (the amount calculated by deducting the value placed on the Property subject to the Absorption-Type Merger [limited to liabilities] from the value placed on the Property subject to the Absorption-Type Merger [limited to assets]); 2. the book value of the consideration for the Absorption-Type Merger immediately prior to the Absorption-Type Merger at the Member Commodity Exchange Surviving an Absorption-Type Merger (in the case where the Consideration of an Absorption-Type merger other than the contributions of the Member Commodity Exchange Surviving an Absorption-Type Merger does not exist, the book value is zero); (ii) the Membership Fees subsequent to an Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Membership Fees immediately prior to the Absorption-Type Merger; (b)in the case where changes to the contributions paid by Members is zero or greater, the amount (limited to an amount of zero or greater) determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from said changes of contributions paid by Members; (iii) the Capital Surplus subsequent to an Absorption-Type Merger: the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the Capital Surplus immediately prior to the Absorption-Type Merger; (b) changes to the contributions paid by Members; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital subsequent to the Absorption-Type Merger: the Amount of Statutory Capital immediately prior to the Absorption-Type Merger; (v) the Amount of Accumulated Profit subsequent to the Absorption-Type Merger: the sum total of the amounts set forth in the following: (a) the Amount of Accumulated Profit immediately prior to the Absorption-Type Merger; (b) in the case where net assets subject to an Absorption-Type Merger are less than zero, the net assets subject to the Absorption-Type Merger.  - 経済産業省

２ 前項ただし書に規定する場合には、新設合併設立会員商品取引所の次の各号に掲げる 額は、当該各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ新設合併取得会員商品取引所の新設合併の直前の出資金の額 ロ新設合併対価時価（新設合併設立会員商品取引所の出資に係るものであって、新 設合併取得会員商品取引所以外の新設合併消滅会員商品取引所の会員に交付するも のに限る。以下この項において同じ。）の範囲内で、新設合併消滅会員商品取引所 が新設合併契約の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ新設合併取得会員商品取引所の新設合併の直前の加入金の額 ロ新設合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、新設合併消 滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。） 三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た 額 イ新設合併取得会員商品取引所の新設合併の直前の資本剰余金の額 ロ新設合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額新設合併取得会員商品取引所の新設合併の直前の法定準備金 の額 五設立時利益剰余金額新設合併取得会員商品取引所の新設合併の直前の利益剰余金 の額例文帳に追加

(2) In the case where the prescriptions in the provisos of the preceding paragraph apply, the amounts listed in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in the following items: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following: (a) the amount of the contributions immediately prior to an Incorporation-Type Merger of the Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (limited to those cases pertaining to the contributions of the Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than the Member Commodity Exchange acquired through an Incorporation-Type Merger; hereinafter the same shall apply in this item); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type Merger of the Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the current market value of the consideration of the Incorporation-Type Merger; (iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger; (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger; (v) the Amount of Accumulated Profit at Establishment: the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange acquired through an Incorporation-Type Merger.  - 経済産業省

１ 新設合併（法第百四十一条の新設合併をいう。以下第六十条の十一までにおいて同 じ。）により新設合併設立会員商品取引所が承継する財産（以下「新設合併対象財産」 という。）（新設合併取得会員商品取引所（新設合併消滅会員商品取引所のうち、一の会 員商品取引所の有する財産に付された新設合併直前の帳簿価額を当該財産に付すべき新 設合併設立会員商品取引所における帳簿価額とすべき場合における当該一の会員商品取 引所をいう。以下同じ。）の財産を除く。以下この条において同じ。）の全部の取得原価 を新設合併対価（新設合併に際して新設合併設立会員商品取引所が新設合併消滅会員商 品取引所の会員に対して交付する財産をいう。以下この条において同じ。）の時価その 他当該新設合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、新設合併設立会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。ただし、新設合併契約により次項の規定によるものと定めたときは、この限 りでない。 一新設合併設立会員商品取引所の設立時の出資金の額（以下「設立時出資金額」とい う。） 次に掲げる額の合計額 イ 新設合併対象純資産額（新設合併対象財産（資産に限る。）に付すべき価額から 新設合併対象財産（負債に限る。）に付すべき価額を減じて得た額（新設合併取得 会員商品取引所から承継するものに係るものに限る。）をいう。以下この項におい て同じ。）（当該額が零未満である場合にあっては、零）の範囲内で、新設合併消滅 会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に限る。）ロ新設合併対価時価（新設合併対価の時価その他適切な方法により算定された新設 合併対価の価額をいう。以下この条において同じ。）（新設合併設立会員商品取引所 の出資に係るものであって、新設合併取得会員商品取引所以外の新設合併消滅会員 商品取引所の会員に交付するものに限る。以下この項において同じ。）の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） 二新設合併設立会員商品取引所の設立時の加入金の額（以下「設立時加入金額」とい う。） イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額の範囲内で、 新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額（零以上の額に 限る。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 三新設合併設立会員商品取引所の設立時の資本剰余金の額（以下「設立時資本剰余金 額」という。） イ新設合併対象純資産額（当該新設合併対象純資産額が零未満である場合にあって は、零）ロ新設合併対価時価 ハ設立時出資金額 ニ設立時加入金額 四新設合併設立会員商品取引所の設立時の法定準備金の額（以下「設立時法定準備金 額」という。） 零 五新設合併設立会員商品取引所の設立時の利益剰余金の額（以下「設立時利益剰余金 額」という。） 零例文帳に追加

(1) In the case where the acquisition costs of the entire property that a Member Commodity Exchange Established by an Incorporation-Type Merger acquired by succession as the result of an Incorporation-Type Merger (which refers to an Incorporation-Type Merger prescribed in Article 141 of the Act; the same shall apply hereinafter until Article 60-11) (hereinafter referred to as the "Property subject to an Incorporation-Type Merger") (excluding the property of a Member Commodity Exchange acquired through an Incorporation-Type Merger [which means a single Member Commodity Exchange in the case where the book value immediately prior to an Incorporation-Type Merger for the property held by such single Member Commodity Exchange should be used as the book value of the Member Commodity Exchange Established by an Incorporation-Type Merger for said property; hereinafter the same shall apply]; hereinafter the same shall apply in this Article), the acquisition costs of such property are to be measured by a method calculating the current market value of the consideration of the Incorporation-Type Merger and other current market values of said Property subject to an Incorporation-Type Merger, the amounts set forth in the following items for the Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts set forth in said respective items; provided, however, that this provision shall not apply if it is determined that such amounts are to be prescribed pursuant to the provisions of the following paragraph by the Incorporation-Type Merger contract: (i) the amount of the contributions at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Contributions at Establishment”): the sum total of the amounts set forth in the following: (a) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to the Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets] (limited to those inherited from a Member Commodity Exchange acquired through an Incorporation-Type Merger); hereinafter the same shall apply in this paragraph; and in the case such amount is less than zero, the amount shall be zero); (b) the amount determined by the Member Commodity Exchanges Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the current market value of the consideration of the Incorporation-Type Merger (which means the value of the consideration of the Incorporation-Type Merger calculated by using the current market value of the consideration of the Incorporation-Type Merger or other appropriate method; hereinafter the same shall apply in this Article; and limited to those cases pertaining to the contributions of a Member Commodity Exchange Established by an Incorporation-Type Merger that are delivered to Members of a Member Commodity Exchanges Dissolved in an Incorporation-Type Merger other than a Member Commodity Exchange acquired through an Incorporation-Type - 124 - Merger; hereinafter the same shall apply in this paragraph); (ii) the amount of membership fees at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Membership Fees at Establishment): the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger pursuant to the provisions of the Incorporation-Type Merger contract within the scope of the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b) (limited to an amount of zero or greater): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to the Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (iii) the amount of capital surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the "Amount of Capital Surplus at Establishment"): the amount calculated by deducting the sum total of the amounts set forth in (c) and (d) below, from the sum total of the amounts set forth in (a) and (b): (a) the amount of net assets subject to an Incorporation-Type Merger (in the case where said amount of net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (b) the current market value of the consideration of the Incorporation-Type Merger; (c) the Amount of Contributions at Establishment; (d) the Amount of Membership Fees at Establishment; (iv) the amount of statutory capital at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Statutory Capital at Establishment”): the amount shall be zero; (v) the amount of accumulated surplus at the establishment of a Member Commodity Exchange Established by an Incorporation-Type Merger (hereinafter referred to as the “Amount of Accumulated Surplus at Establishment”): the amount shall be zero (if the amount of the net assets subject to an Incorporation-Type Merger is below zero, the amount shall be said amount of net assets subject to the Incorporation-Type Merger).  - 経済産業省

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合には、新設合併設立会員商品取引所の次の各号に掲げる額は当該 各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員が受ける 新設合併対価の全部が新設合併設立会員商品取引所の出資である場合において、当 該新設合併消滅会員商品取引所がこの号に規定する会員資本承継消滅会員商品取引 所となることを定めたときにおける当該新設合併消滅会員商品取引所をいう。以下 この条において同じ。）の出資金の額 ロ非会員資本承継消滅会員商品取引所（新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。）の新設合併対象純資産額（新設合併対象財産（資産に限る。） に付すべき価額から新設合併対象財産（負債に限る。）に付すべき価額を減じて得 た額をいう。以下この条において同じ。）（当該新設合併対象純資産額が零未満であ る場合にあっては、零）の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額（零以上の額に限る。）二設立時加入金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の加入金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零）から前号ロに掲げる額を減じて得た 額の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額 （零以上の額に限る。）三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額 イ会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額（当該新設合併対象 純資産額が零未満である場合にあっては、零） ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額会員資本承継消滅会員商品取引所の新設合併の直前の法定準 備金の額 五設立時利益剰余金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余金の額 ロ非承継消滅会員商品取引所の新設合併対象純資産額が零未満であるときは、当該 新設合併対象純資産額例文帳に追加

When Members’ capital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Members’ capital, the amounts set forth in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following:(a) the amount of the contributions of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital - 129 - (which means when said Member Commodity Exchange Dissolved in an Incorporation-Type Merger is appointed to be a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital prescribed in this item in the case where the entire consideration for an Incorporation-Type Merger received by Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is the contribution of the Member Commodity Exchange Established by an Incorporation-Type Merger; hereinafter the same shall apply in this Article); (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type - 130 - Merger of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the net assets subject to an Incorporation-Type Merger of Members' Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero);(iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) the amount of the net assets subject to an Incorporation-Type Merger of Members’ Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of the statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following: (a) the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members’ Capital; (b) in the case where the amount of the net assets subject to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members’ Capital is less than zero, the amount of such net assets subject to the Incorporation-Type Merger.  - 経済産業省