Currency Translator, Translation Adjustment

Currency Translator translates most balance sheet accounts at the year-end exchange rate. It translates equity accounts using the equity historical exchange rate. In forecast periods, it does not translate retained earnings, but translates the weighted average of the items constituting retained earnings. Because the use of different exchange rates causes an imbalance, Currency Translator adjusts the data.

If you do not use the default exchange rate assignments on the Exchange Rates tab (see Setting Exchange Rates for Currency Translations), Currency Translator uses this formula to calculate CTA:

CTA =

Total assets after translation

- Total liabilities after translations earnings

- Equity after translation

 

Currency Translation Adjustment

Currency Translator enters the value in the currency translation adjustment account, in the equity section of the balance sheet. Period-to-period changes appear on the cash and funds flow reports.

Note:

The account does not have an analysis trail because the data is not available after translation.

In Dollars (U.S.)

Cash

2003

Type

2004

Cash

100

Cash

100

Debt

100

Retained Earnings

100

  

Sales

100

The cash from sales pays the debt.

Period end rate

2003

4

Weighted avg. rate

2004

5

Period end rate

2004

6

After the translation:

Cash or Dept

2003

Type

2004

Cash

400

Cash

600

Debt

400

Retained Earnings

500

Adjustment

100

Sales

500