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Part II.

The translation adjustment in part 1(a) is negative because of the followings:


(1) There is the presence of a net asset balance sheet exposure &
(2) The Polish currency has gone down (depreciated) against the Dollar during the second year.

The remeasurement gain is arising in part I(b) because of the followings:
(1) There is a net liability balance sheet exposure and
(2) The Polish currency has depreciated against the Dollar.

The remeasurement loss is arising in part I(c) because of the followings:
(1) There is a net asset balance sheet exposure and
(2) The Polish currency has depreciated against the U.S. dollar during the second year.