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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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Presentation on theme: "Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-1 Exhibit 10.1 Economic Indicators for Determining the Functional Currency."— Presentation transcript:

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

2 Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-2 Exhibit 10.1 (continued)

3 Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-3 Exhibit 10.2 Procedure Flowchart for U.S. Translation Practices

4 Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-4 Exhibit 10.3 Comparison of Translation Methods Employed in Selected Countries

5 Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-5 Exhibit 10.4 Trident Europe: Translation Loss Just After Depreciation of the Euro

6 Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-6 Exhibit 10.4 (continued)

7 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

8 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

9 Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-9 Exhibit 10.7 Trident Europe, Balance Sheet Exposure

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

11 Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-11 Exhibit 2

12 Copyright © 2006 Pearson Addison-Wesley. All rights reserved.10-12 Exhibit 3


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