1
حسابداری و مالی::
تعدیل تجمعی ناشی از تسعیر ارز
If, however, the loan is designated as permanent, the foreign exchange gains and losses related to the intracom- pany loan would flow only to the CTA (cumulative transla- tion adjustment) on the consolidated balance sheet.
Rather, translation gains or losses are reported separately and accumulated in a separate equity reserve account (on the consolidated balance sheet) with a title such as "cumulative translation adjustment" (CTA), but it depends on the country.
If a foreign subsidiary is later sold or liquidated, translation gains or losses of past years accumu- lated in the CTA account are reported as one component of the total gain or loss on sale or liquidation.
The sum of retained earnings and the CTA account must "balance" the liabilities and net worth section of the balance sheet with the asset side.
¦ The foreign subsidiary is about to be liquidated, so that value of its CTA would be realized.
واژگان شبکه مترجمین ایران