This announcement is a separate document:
SMN：（開示事項の経過）子会社株式の譲渡に伴う特別利益の計上額の確定及び為替差損（営業外費用）の計上並びに業績予想の修正に関するお知らせ
SMN: (Progress of disclosure matters) Notice regarding determination of the recorded amount of special profit associated with the transfer of subsidiary shares, recording exchange losses (non-operating expenses), and revisions to earnings forecasts
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