Historical exchange rate

Historical exchange rate

An accounting term that refers to the exchange rate in effect at the time an asset or liability is acquired.
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25 per share and a historical exchange rate obtained from the Bank of Canada.
Current and historical exchange rate information is available from Web sites such as the Federal Reserve Bank (www.
29) The adjusted tax basis of an asset is, again, determined in the owner's functional currency, using the spot or historical exchange rate, as appropriate, depending on the asset.
Similarly, taxpayers that elected DASTM pursuant to the temporary and proposed regulations as they existed prior to September 19, 1989, were afforded the same historical exchange rate treatment.
Main Segments Main Activities Third quarter 2017 Total Payment& Mobile E&P* P&S* Patents& (EUR in millions) Identity Others Revenue 751 481 269 493 257 1 Y-on-Y variation at constant exchange rates +3% +7% (2%) (2%) +15% +108% Y-on-Y variation at historical exchange rates = *E&P: Embedded software & Products *P&S: Platforms & Services
Key figures of the adjusted income statement: First Half 2009 First Half 2010 e1/4 in millions As a % of revenue e1/4 in millions As a % of revenue Year-on-year variation at historical exchange rates Revenue 800 840 +5 % Gross profit 290 36.
Applying regression analysis to historical exchange rates and interest differentials was developed in a simplified statistical test of IFE.
When a country becomes highly inflationary, the accounting is as follows: Nonmonetary assets and liabilities (for example, fixed assets and the related accumulated depreciation) are remeasured from the local currency to the reporting currency (the new functional currency) at historical exchange rates.

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