Examples of using Monetary items in English and their translations into German
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Colloquial
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Official
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Ecclesiastic
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Medicine
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Financial
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Ecclesiastic
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Political
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Computer
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Programming
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Official/political
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Political
Generate units for monetary items.
Monetary items relating to affiliated companies are not treated differently.
Translation of foreign currency shortterm monetary items.
Unrealised losses on long term monetary items are generally provided for.
Monetary items which relate to affiliated companies are not treated differently.
A Unit template is automatically inserted for monetary items in the design.
These positions contain monetary items in so far as the investments are debtors.
Monetary items financing investments in affiliated companies are treated differently.
The same treatment is considered for monetary items relating to affiliated companies.
Long term monetary items relating to affiliated companies would be valued at the historical rate.
Unrealised profits on long term monetary items are generally not accounted for.
Display monetary items in: You can select number units between Tens and Billions for monetary values.
The following table shows the Group's sensitivity of monetary items to foreign currency exchange rate fluctuations.
Monetary items concerning affiliated companies are in certain cases treated differently from that required under the main rule.
Enjoy[annual] vacation, promotions, incentives and other monetary items he is entitled to receive.
On the reporting date, monetary items are translated at the closing rate and non-monetary items at the rate prevailing on the transaction date.
Exchange differences arising from the settlement of monetary items are recognized in the income statement.
Translation differences on monetary items which were in the opening balance sheet are recorded in a specific caption of the consolidated income statement"Ecarts de conversion.
A worker must enjoy[annual] vacation, promotions, incentives and other monetary items he is entitled to receive.
At the balance sheet date, monetary items are translated using the exchange rate prevailing at that date, whereas non-monetary items are translated using the exchange rate prevailing on the transaction date.
Alternatively, at present,it is acceptable to apply the procedure of not translating longterm monetary items as described in paragraph(ii) above.
Monetary items(cash and cash equivalents, receivables and liabilities) in a foreign currency are translated into the functional currency at the end of each reporting period using the exchange rate at the end of the reporting period.
Gains and losses arising on translation of monetary items are included in the financial result of the period.
Iii In the case of both positive and negative exchange differences,these should be aggregated according to the different classes of monetary items to which they relate.
The following tableshows the Group's foreign currency exposure on monetary items against the major functional currencies Swiss franc and euro.
Monetary items, which include all other assets and liabilities expressed in a currency other than EUR are reported using the closing foreign exchange rate prevailing at the reporting date of the financial statements, as issued by the European Central Bank.
Ii In the case of solely negative exchange differences,these should normally be recognised in income for the period and the related monetary items are translated in the financial statement at the closing rate.
D monetary items other than cash assets: when, overall, the negative exchange differences on assets and commitments ex pressed in a specific currency exceed the positive differences noted on assets and commitments expressed in the same currency, the surplus is recorded in the profit and loss accounts.
Disclosures are limited to the description of the methods used to translate monetary items and financial statements of foreign subsidiaries reporting in another currency than the parent company, in the case of consolidation.
The change in value relates to an exchange difference arising on a monetary item that forms part of a company's net investment in a foreign entity.