Traduction de «élément d'actif en monnaie étrangère » (Français → Anglais) :

Regardless of whether or not it is possible to precisely determine the impact of the currency appreciation on the Canadian economy, Donald Drummond cautioned that the effect may not be so dramatic as compared to previous appreciations because: (a) many Canadian firms have hedged their foreign currency positions to guard against exchange-rate fluctuations; (b) the import content of our exports has grown, and the dollar’s decline and associated drop in the price of these imports serves as a useful offset for firms’ profit situation; (c) more and more Canadian firms are borrowing in U.S. dollars, serving as an offset to the rising dollar because the cost of their loans has been reduced; ...[+++] and (d) increasing numbers of Canadian firms are generating US dollars in their U.S. operations.

When, at the end of the fiscal year, we look at the picture, all the assets of the federal government—including reserves and foreign currency—all these assets are counted toward reducing its liabilities.

Member States may authorise assurance undertakings not to cover their technical provisions, including their mathematical provisions, by matching assets if application of the above procedures would result in the undertaking being obliged, in order to comply with the matching principle, to hold assets in a currency amounting to not more than 7 % of the assets existing in other currencies.

There are valuation rules for assets, financial fixed assets, securities held by credit institutions, transferable securities, loans and advances, variable-yield securities*, and assets and liabilities denominated in foreign currency.

(g) the aggregate amounts of assets and of liabilities denominated in foreign currencies, translated into the currency in which the annual accounts are drawn up;

Valuation rules for assets, financial fixed assets, securities held by credit institutions, transferable securities, loans and advances, variable-yield securities, and assets and liabilities denominated in foreign currency.