Traduction de «Entité à l'étranger » (Français → Anglais) :

J. whereas a committee to review civil institutions and NGOs aimed at tightening legal control on foreign funding of civil society organizations was recently announced and, as a consequence, a request was issued to the Central Bank to monitor all bank transitions of NGOs; whereas at the same time the state security prosecutor accused organisations that have illegally received funding from foreign sources of 'grand treason' and 'conspiracy against Egypt' through foreign agendas aimed at harming Egyptian national security; whereas, furthermore, the threats levelled at NGOs, especially those involved in the defence of human rights, in an intensive defamatory campaign launched by the state-owned press, served to de-legitimise and stigmatise t ...[+++]hem in the eyes of the public as actors acting against the interest of Egypt,

if the parent entity holds the foreign operation indirectly, whether the hedged risk may include only the foreign exchange differences arising from differences in functional currencies between the foreign operation and its immediate parent entity, or whether the hedged risk may also include any foreign exchange differences between the functional currency of the foreign operation and any intermediate or ultimate parent entity (i.e. whether the fact that the net investment in the foreign operation is held through an intermediate parent affects the economic risk to the ultimate parent);

A partial disposal of an entity’s interest in a foreign operation is any reduction in an entity’s ownership interest in a foreign operation, except those reductions in paragraph 48A that are accounted for as disposals’.

When a monetary item forms part of a reporting entity’s net investment in a foreign operation and is denominated in the functional currency of the reporting entity, an exchange difference arises in the foreign operation’s individual financial statements in accordance with paragraph 28.

Companies had raised concerns relating to loans that form part of a company's investment in a foreign operation as IAS 21 included provisions requiring the loan to be denominated in the functional currency of either the company or the foreign operation in order that the exchange differences arising could be recognised in the equity section of the consolidated financial statements.

If such an item is denominated in a currency other than the functional currency of either the reporting entity or the foreign operation, an exchange difference arises in the reporting entity’s separate financial statements and in the foreign operation’s individual financial statements in accordance with paragraph 28.