| Policy of conversion of amounts denominated in foreign currency | ||
| Basis of Conversion and Processing of Exchange Rate Differences Relating to Foreign Currency Transactions for the Balance Sheet | ||
| Policy of translation for hyperinflation in business operations abroad | ||
| Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions | ||
| Policy of foreign currency translation and the processing of foreign currency translation differences with regard to business activities abroad | ||
| Accounting policies for the calculation and processing of exchange rate differences relating to business operations abroad for the balance sheet | ||
| Principles of the method of calculating and accounting for foreign exchange differences related to the conduct of business abroad for the profit and loss account | ||
| Accounting policies for the translation and treatment of exchange rate differences relating to goodwill and the fair value adjustment for the acquisition of a business abroad for the balance sheet | ||
| Accounting policies for the translation and treatment of exchange rate differences relating to goodwill and the fair value adjustment for the acquisition of a business abroad for the profit and loss account | ||
| Principles for the method of conversion and the treatment of exchange rate differences relating to goodwill and the adjustment to fair value for the acquisition of a business activity abroad | ||