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Summary of translation exposure

Exchange rate Current rate


method

Current non
current rate
method
CA
CL

Monetary non
monetary
method
All liabilities
CA except
inventory

Historical rate

FA
LTL

Inventory
FA

Average rate

Income
statement
items except
those related
to FA

Income
statement
items except
those related
to FA

Current rate

All items

Temporal

All liabilities
CA
Inventory if
shown at
market price
FA
Inventory if
not shown at
market price
Income
statement
items except
those related
to FA

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