Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators...

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Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency
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Transcript of Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators...

Page 1: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-1

Exhibit 10.1 Economic Indicators for Determining the Functional Currency

Page 2: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-2

Exhibit 10.1 (continued)

Page 3: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-3

Exhibit 10.2 Procedure Flowchart for U.S. Translation Practices

Page 4: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-4

Exhibit 10.3 Comparison of Translation Methods Employed in Selected Countries

Page 5: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-5

Exhibit 10.4 Trident Europe: Translation Loss Just After Depreciation of the Euro

Page 6: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-6

Exhibit 10.4 (continued)

Page 7: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-7

Exhibit 10.5 Trident Europe: Translation Loss or Gain: Comparison of Current Rate and Temporal Methods

Page 8: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-8

Exhibit 10.6 Comparison of Translation Exposure with Operating Exposure, Depreciation of Euro from $1.200/e to $1.0000/e for Trident Europe

Page 9: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-9

Exhibit 10.7 Trident Europe, Balance Sheet Exposure

Page 10: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-10

Exhibit 1

Page 11: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-11

Exhibit 2

Page 12: Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency.

Copyright © 2006 Pearson Addison-Wesley. All rights reserved. 10-12

Exhibit 3