ࡱ>  hj]^_`abcdefg` bjbj J :*******>ƢƢƢ8,>[ڷڷ(>>>TTTT+TWZ$]h`V[Q*6:[**4j[YYY$**TYTYYI**η ^fGƢPdD][0[ t`\t`t`*t>YȽL5>>>[[X>>>[>>>ċ>>>>>>****** CHAPTER 7 TRANSLATION OF FOREIGN CURRENCY FINANCIAL STATEMENTS Chapter Outline I. In preparing consolidated financial statements on a worldwide basis, the foreign currency financial statements prepared by foreign operations must be translated into the parent companys reporting currency. A. The two major issues related to the translation of foreign currency financial statements are: (1) which method should be used, and (2) where should the resulting translation adjustment be reported in the consolidated financial statements. B. Translation methods differ on the basis of which accounts are translated at the current exchange rate and which are translated at historical rates. Accounts translated at the current exchange rate are exposed to translation adjustment (balance sheet exposure). C. Different translation methods give rise to different concepts of balance sheet exposure and translation adjustments of differing sign and magnitude. II. Under the current rate method, all assets and liabilities are translated at the current exchange rate giving rise to a balance sheet exposure equal to the foreign subsidiarys net assets. Stockholders equity accounts are translated at historical exchange rates. Income statement items are translated at the average exchange rate for the current period. A. Appreciation of the foreign currency results in a positive translation adjustment; depreciation of the foreign currency results in a negative translation adjustment. B. Translating all assets and liabilities at the current exchange rate maintains the relationships that exist in the foreign currency financial statements. B. Translating assets carried at historical cost at the current exchange rate results in amounts being reported on the parents consolidated balance sheet that have no economic meaning. III. Under the temporal method, assets carried at current or future value (cash, marketable securities, receivables) and liabilities are remeasured at the current exchange rate. Assets carried at historical cost and stockholders equity accounts are remeasured at historical exchange rates. Expenses related to assets remeasured at historical exchange rates are remeasured using the same rates. Other income statements items are remeasured using the average exchange rate for the period. A. When liabilities are greater than the sum of cash, marketable securities, and receivables, a net liability balance sheet exposure exists. Appreciation of the foreign currency results in a remeasurement loss; depreciation of the foreign currency results in a remeasurement gain. B. Remeasuring assets carried at historical cost at historical exchange rates maintains the underlying valuation method used by the foreign operation in preparing its financial statements. C. Remeasuring some assets at historical exchange rates and other assets at the current exchange rate distorts the relationships that exist among account balances in the foreign currency financial statements. IV. The appropriate combination of translation method and disposition of translation adjustment is determined under both IAS 21 and SFAS 52 by identifying the functional currency of a foreign operation. A. The financial statements of a foreign operation whose functional currency is different from the parents reporting currency are translated using the current rate method, with the resulting translation adjustment deferred in stockholders equity until the foreign entity is disposed of. Upon disposal of the foreign operation, the accumulated translation adjustment is recognized as a gain or loss in net income. B. The financial statements of foreign operations whose functional currency is the same as the parents reporting currency are remeasured using the temporal method with the resulting remeasurement gain or loss reported immediately in net income. V. The only substantive difference in translation rules between IAS 21 and SFAS 52 relates to foreign operations that report in the currency of a hyperinflationary economy. A. IAS 21 requires a restate-translate method in translating the financial statements of foreign operations located in a hyperinflationary economy. The foreign financial statements are first restated for foreign inflation using rules in IAS 29, and then are translated into parent company currency using the current rate method. B. SFAS 52 requires the financial statements of foreign operations in a highly inflationary economy to be translated using the temporal method, as if the parent currency is the functional currency. C. A country is considered highly inflationary if its cumulative three-year inflation rate exceeds 100%. VI. Some companies hedge their balance sheet exposures to avoid reporting remeasurement losses in income and/or negative translation adjustments in stockholders equity. In addition to derivative financial instruments, such as forward contracts and options, companies often use foreign currency borrowings to hedge their net investment in a foreign operation. A. Both IAS 39 and SFAS 133 provide that the gain or loss on a hedging instrument that is designated and effective as a hedge of the net investment in a foreign operation should be reported in the same manner as the translation adjustment being hedged. B. The paradox in hedging balance sheet exposure is that by avoiding an unrealized translation adjustment or remeasurement gain/loss, realized foreign exchange gains and losses can arise. Answers to Questions 1. The two major issues related to the translation of foreign currency financial statements are: (a) which method should be used and (b) where should the resulting translation adjustment be reported in the consolidated financial statements. The first issue relates to determining the appropriate exchange rate (historical, current, or average for the current period) for the translation of foreign currency balances. Those items translated at the current exchange rate are exposed to translation adjustment. The second issue relates to whether the translation adjustment should be treated as a gain or loss in income, or should be deferred as a separate component of stockholders equity. 2. Balance sheet exposure arises when a foreign currency balance is translated at the current exchange rate. By translating at the current exchange rate, the foreign currency item in essence is being revalued in U.S. dollar terms on the consolidated financial statements. There will be either a net asset balance sheet exposure or net liability balance sheet exposure depending upon whether assets translated at the current rate are greater or less than liabilities translated at the current rate. Balance sheet exposure generates a translation adjustment, which does not result in an inflow or outflow of cash. Transaction exposure, which results from the receipt or payment of foreign currency, generates foreign exchange gains and losses that are realized in cash. 3. The major concept underlying the current rate method is that the entire foreign investment is exposed to foreign exchange risk. Therefore all assets and liabilities are translated at the current exchange rate. Balance sheet exposure under this concept is equal to the net investment. The major concept underlying the temporal method is that the translation process should result in a set of translated U.S. dollar financial statements as if the foreign subsidiarys transactions had actually been carried out using U.S. dollars. To achieve this objective, assets carried at historical cost and stockholders equity are translated at historical exchange rates; assets carried at current value and liabilities (carried at current value) are translated at the current exchange rate. Under this concept, the foreign subsidiarys monetary assets and liabilities are considered to be foreign currency cash, receivables, and payables of the parent that are exposed to transaction risk. For example, if the foreign currency appreciates, then the foreign currency receivables increase in U.S. dollar value and a gain is recognized. Balance sheet exposure under the temporal method is analogous to the net transaction exposure that exists from having both receivables and payables in a particular foreign currency. 4. The major differences relate to non-monetary assets carried at historical cost and related expenses, i.e., inventory and cost of goods sold; property, plant, and equipment and depreciation expense; and intangible assets and amortization expense. Under the temporal method, these items are all translated at historical exchange rates. Under the current rate method, the assets are translated at the current exchange rate and the related expenses are translated at the average exchange rate for the current period. 5. To determine the appropriate translation method under both SFAS 52 and IAS 21, the functional currency of a foreign subsidiary must be identified. The functional currency is the primary currency of the foreign entitys operating environment. It can be either the parents reporting currency or a foreign currency (generally the local currency). The functional currency orientation results in the following rule: Functional Currency Translation Method Translation Adjustment Parents currency Temporal method Gain (loss) in income Foreign currency Current rate method Separate component of stockholders' equity 6. For foreign entities that report in the currency of a hyperinflationary economy, IAS 21 requires the parent first to restate the foreign financial statements for inflation using IAS 29 rules and then translate the statements into parent company currency using the current rate method. SFAS 52, on the other hand, requires financial statements of such foreign entities to be translated using the temporal method. SFAS 52 specifically defines hyperinflation as cumulative three-year inflation greater than 100%. IAS 21 does not provide a definition of hyperinflation. IAS 29 also provides no specific definition for hyperinflation, but suggests that a cumulative three-year inflation rate approaching or exceeding 100% is evidence that an economy is hyperinflationary. 7. The functional currency is the currency of the subsidiarys primary economic environment. It is usually identified as the currency in which the company generates and expends cash. SFAS 52 recommends that several factors such as the location of primary sales markets, sources of materials and labor, the source of financing, and the amount of intercompany transactions should be evaluated in identifying an entitys functional currency. SFAS 52 does not provide any guidance as to how these factors are to be weighted (equally or otherwise) when identifying an entitys functional currency. IAS 21 also provides factors to be considered in determining the functional currency of a foreign subsidiary. Although the factors listed in IAS 21 are not identical to the characteristics described in SFAS 52, the guidance provided by the two standards in determining an entitys functional currency is consistent. 8. SFAS 52 requires use of the temporal method for operations in highly inflationary countries. Use of the current rate method without first restating for inflation results in a disappearing plant problem in which fixed assets shrink in terms of their translated carrying amount. By using the same historical rate for translation of fixed assets from one period to the next, the temporal method avoids this problem. The FASB was unwilling to require firms to restate foreign operation financial statements for foreign inflation because of the lack of reliable inflation indices in many countries. 9. Although balance sheet exposure does not result in cash inflows and outflows, it does nevertheless affect amounts reported in consolidated financial statements. If the foreign currency is the functional currency, translation adjustments will be reported in stockholders equity. If translation adjustments are negative and therefore reduce total stockholders equity, there is an adverse (inflationary) impact on the debt to equity ratio. Companies with restrictive debt covenants requiring them to stay below a maximum debt to equity ratio, may find it necessary to hedge their balance sheet exposure so as to avoid negative translation adjustments being reported. If the U.S. dollar is the functional currency or an operation is located in a high inflation country, remeasurement gains and losses are reported in income. Companies might want to hedge their balance sheet exposure in this situation to avoid the adverse impact remeasurement losses can have on consolidated income and earnings per share. The paradox in hedging balance sheet exposure is that, by agreeing to receive or deliver foreign currency in the future under a forward contract, a transaction exposure is created. This transaction exposure is speculative in nature, given that there is no underlying inflow or outflow of foreign currency that can be used to satisfy the forward contract. By hedging balance sheet exposure, a company might incur a realized foreign exchange loss to avoid an unrealized negative translation adjustment or unrealized remeasurement loss. 10. The gains and losses arising from financial instruments used to hedge balance sheet exposure are treated in a similar manner as the item the hedge is intended to cover. If the foreign currency is the functional currency, gains and losses on hedging instruments will be taken to other comprehensive income. If the U.S. dollar is the functional currency, gains and losses on the hedging instruments will be offset against the related remeasurement gains and losses. Solutions to Exercises and Problems 1. C 2. C 3. C 4. C 5. C By translating items carried at historical cost by the historical exchange rate, the temporal method maintains the underlying valuation method used by the foreign subsidiary. 6. B When the U.S. dollar is the functional currency, SFAS 52 requires remeasurement using the temporal method with remeasurement gains and losses reported in income. 7. C Gains and losses on hedges of net investments (whether through a forward contract, borrowing, or other technique) are offset against the translation adjustment being hedged. 8. a. Since the foreign currency is the functional currency, the current rate method is appropriate. All assets accounts are translated at current rates. The answer is 670,000 [ 100,000 + 200,000 + 120,000 + 250,000]. b. Since the U.S. dollar is the functional currency, the temporal method is appropriate. All receivables are remeasured at current rates. Assets carried at historical cost, such as marketable securities, prepaid insurance and goodwill are remeasured at historical rates. The answer is 770,000 [ 100,000 + 240,000 + 130,000 + 300,000]. 9. Armetis Corporation a.Current Rate MethodExchangeBRLRateCADCost of goods sold 450,000 0.420  189,000 Ending inventory 150,000 0.380  57,000 b.Temporal MethodExchangeBRLRateCADBeginning inventory 100,000 0.500  50,000 Purchases 500,000 0.420  210,000 Ending inventory (150,000)0.400  (60,000)Cost of goods sold 450,000  200,000 Ending inventory 150,000 0.400  60,000  10. Simga Company a. Highly inflationary economy (Temporal method)ExchangeEquipmentTLRateUSD1/1/Y1 60,000,000,000 0.000007 420,000 1/1/Y3 40,000,000,000 0.000002 80,000 Total 100,000,000,000  500,000 Determination of Accumulated Depreciation at 12/31/Y4 Useful Life Annual Age Accumulated Cost in years Depreciation in years Depreciation 1/1/Y1 60,000,000,000 10 6,000,000,000 4 24,000,000,000 1/1/Y3 40,000,000,000 10 4,000,000,000 2 8,000,000,000  100,000,000,000  10,000,000,000  32,000,000,000 AccumulatedExchangeDepreciationTLRateUSD1/1/Y1 24,000,000,000 0.000007 168,000 1/1/Y38,000,000,000 0.00000216,000 Total 32,000,000,000  184,000  Book value of equipment, 12/31/Y4 (in USD)Cost500,000 less: accumulated depreciation(184,000)Book value316,000  b.Non-highly inflationary economy (Current rate method)ExchangeEquipmentTLRateUSDTotal 100,000,000,000 0.0000006 60,000 AccumulatedExchangeDepreciationTLRateUSDTotal32,000,000,0000.0000006 19,200 Book value of equipment, 12/31/Y4 (in USD)Cost60,000 less: accumulated depreciation(19,200)Book value40,800  11. Alliance Corporation ExchangeMarksRate A$ Net assets, 1/1/Y11,000,0000.15 150,000 Increase in net assets: Net income, Year 1200,0000.17 34,000 Net assets, 12/31/Y11,200,000 184,000 Net assets, 12/31/Y1 at the current exchange rate1,200,0000.21 252,000 Translation adjustment (positive) (68,000) 12. Zesto Company Pesos US$ Net monetary assets, 1/1/Y11,000,000$.09 90,000 Increase in monetary items: Sales, Year 1 500,000 $0.85 42,500 Decrease in monetary items: Purchases of inventory, Year 1 (300,000)$0.85 (25,500) Purchase of property and equipment, 1/1/Y1 (600,000)$0.9 (54,000) Dividends, 12/1/Y1(100,000)$0.8 (8,000)Net monetary assets, 12/31/Y1 500,000 (45,000)Net monetary assets, 12/31/Y1 at the current exchange rate 500,000$0.78 (39,000)Remeasurement loss (6,000) 13. Alexander Corporation a.Swiss franc is functional currency (Current rate method)SwissExchange U.S. FrancsRate Dollars Net assets, 12/20/Y1 8,200,000  0.70  5,740,000 Change in net assets -  - Net assets, 12/31/Y1 8,200,000  5,740,000 Net assets, 12/31/Y1 at the current exchange rate 8,200,000  0.75  6,150,000 Translation adjustment (positive) (410,000) b.U.S. dollar is functional currency (Temporal method)SwissExchange U.S. FrancsRate Dollars Net monetary liabilities, 12/20/Y1 (800,000) 0.70  (560,000)Change in net monetary liabilities -  - Net monetary liabilities, 12/31/Y1 (800,000) (560,000)Net monetary liabilities, 12/31/Y1 at the current exchange rate (800,000) 0.75  (600,000)Remeasurement loss 40,000  Economic Relevance of Translation Adjustment The translation adjustment increases stockholders equity by $410,000. The positive translation adjustment arises because the Swiss subsidiary has a net asset position of CHF8,200,000 and the Swiss franc appreciates by $.05 [CHF8,200,000 x $.05 = $410,000]. The positive translation adjustment is not realized in terms of U.S. dollar cash flow. It would be a realized gain only if Alexander sold this operation on December 31 for exactly CHF8,200,000 and converted the sales proceeds into dollars at the current exchange rate of $.75 per Swiss franc. Economic Relevance of Remeasurement Loss The remeasurement loss arises because the Swiss subsidiary has a net monetary liability position of CHF800,000 (Cash of CHF1,000,000 less Notes payable of CHF1,800,000) and the Swiss franc has appreciated by $.05 [CHF800,000 x $.05 = $40,000]. The loss is unrealized. It would be realized only if the Swiss subsidiary used its Swiss franc cash to pay off Swiss franc notes payable to the extent possible (CHF1,000,000), and the parent paid off the remaining Swiss franc notes payable using U.S. dollars, thereby realizing a transaction loss of $40,000 [CHF800,000 x ($.75-$.70)]. (A CHF 800,000 note payable could have been paid off at December 1 with $560,000 [CHF800,000 x $.70]. At December 31, it takes $600,000 to pay off the same amount of CHF note payable [CHF800,000 x $.75].) 14. Gramado Company Exchange Rates $/Cz January 1, Year 1 0.84 Average for Year 1 0.80 December 31, Year 1 0.75 Average for Year 2 0.72 December 1, Year 2 0.71 December 31, Year 2 0.70  Exchange  Cz Rate$Sales 540,000  0.72  388,800 Cost of goods sold (310,000) 0.72  (223,200)Gross profit 230,000  165,600 Operating expenses (108,000) 0.72  (77,760)Income before tax 122,000  87,840 Income taxes (40,000) 0.72  (28,800)Net income 82,000  59,040 Retained earnings, 1/1/Y2 154,000  0.80  123,200 Net income 82,000  above  59,040 Dividends (20,000) 0.71  (14,200)Retained earnings, 12/31/Y2 216,000  168,040  Exchange  Cz Rate$Cash 50,000  0.70  35,000 Receivables 100,000  0.70  70,000 Inventory 72,000  0.70  50,400 Plant and equipment 300,000  0.70  210,000 Less: accumulated depreciation (70,000) 0.70  (49,000)Total assets 452,000  316,400 Liabilities 186,000  0.70  130,200 Capital stock 50,000  0.84  42,000 Retained earnings, 12/31/Y2 216,000  above  168,040 Cumulative translation adjustment -  (23,840)Total liabilities and stockholders' equity 452,000  316,400  Exchange Cz Rate$Net assets, 1/1/Y1 50,000  0.84  42,000 Net income, Year 1 154,000  0.80  123,200 Net assets, 12/31/Y1 204,000  165,200 Net assets, 12/31/Y1 at current exchange rate 204,000  0.75  153,000 Translation adjustment, Year 1 (negative)12,200 Net assets, 1/1/Y2 204,000  0.75  153,000 Net income, Year 2 82,000  0.72  59,040 Dividends, 12/1/Y2 (20,000) 0.71  (14,200)Net assets, 12/31/Y2 266,000  197,840 Net assets, 12/31/Y2 at current exchange rate 266,000  0.70  186,200 Translation adjustment, Year 2 (negative)11,640 Cumulative translation adjustment, 12/31/Y223,840  15. Brookhurst Company Exchange Rates USD/ZAR January 1, Year 1 0.090 June 1, Year 1 0.095 Average for Year 1 0.096 November 15, Year 1 0.100 December 1, Year 1 0.105 December 31, Year 1 0.110  a.South African rand is functional currency (Current rate method)Exchange  ZAR RateUSDSales 1,000,000  0.096  96,000 Cost of goods sold (600,000) 0.096  (57,600)Gross profit 400,000  38,400 Depreciation expense (50,000) 0.096  (4,800)Other operating expenses (150,000) 0.096  (14,400)Income before tax 200,000  19,200 Income taxes (90,000) 0.096  (8,640)Net income 110,000  10,560 Retained earnings, 1/1/Y1 -  - Net income, Year 1 110,000  10,560 Dividends, 6/1/Y1 (20,000) 0.095  (1,900)Dividends, 12/1/Y1 (20,000) 0.105  (2,100)Retained earnings, 12/31/Y1 70,000  6,560 Cash 80,000  0.110  8,800 Receivables 150,000  0.110  16,500 Inventory 270,000  0.110  29,700 Plant and equipment 500,000  0.110  55,000 Less: accumulated depreciation (50,000) 0.110  (5,500)Total assets 950,000  104,500 Accounts payable 80,000  0.110  8,800 Long-term debt 500,000  0.110  55,000 Common stock 300,000  0.090  27,000 Retained earnings, 12/31/Y1 70,000  6,560 Cumulative translation adjustment -  7,140 Total liabilities and stockholders' equity 950,000  104,500  Calculation of cumulative translation adjustment Exchange  ZAR  Rate USDNet assets, 1/1/Y1 300,000  0.090  27,000 Net income, Year 1 110,000  above  10,560 Dividends, 6/1/Y1 (20,000) 0.095  (1,900)Dividends, 12/1/Y1 (20,000) 0.105  (2,100)Net assets, 12/31/Y1 370,000  33,560 Net assets, 12/31/Y1 at current exchange rate 370,000  0.110  40,700 Translation adjustment, Year 1 (positive) (7,140) b.U.S. dollar is functional currency (Temporal method)Exchange  ZAR RateUSDSales 1,000,000  0.096  96,000 Cost of goods sold (600,000) Sched. A  (56,520)Gross profit 400,000  39,480 Depreciation expense (50,000) 0.090  (4,500)Other operating expenses (150,000) 0.096  (14,400)Remeasurement gain (loss) -  below  (5,940)Income before tax 200,000  14,640 Income taxes (90,000) 0.096  (8,640)Net income 110,000  6,000 Retained earnings, 1/1/Y1 -  - Net income 110,000  6,000 Dividends, 6/1/Y1 (20,000) 0.095  (1,900)Dividends, 12/1/Y1 (20,000) 0.105  (2,100)Retained earnings, 12/31/Y1 70,000  2,000 Cash 80,000  0.110  8,800 Receivables 150,000  0.110  16,500 Inventory 270,000  0.100  27,000 Plant and equipment 500,000  0.090  45,000 Less: accumulated depreciation (50,000) 0.090  (4,500)Total assets 950,000  92,800 Accounts payable 80,000  0.110  8,800 Long-term debt 500,000  0.110  55,000 Common stock 300,000  0.090  27,000 Retained earnings, 12/31/Y1 70,000  2,000 Total liabilities and stockholders' equity 950,000  92,800  Schedule A.  Exchange Calculation of cost of goods sold ZAR  Rate USDBeginning inventory -  - Purchases 870,000  0.0960  83,520 Ending inventory (270,000) 0.1000  (27,000)Cost of goods sold 600,000  56,520  Calculation of remeasurement gain (loss) Exchange  ZAR  Rate USDNet monetary liabilities, 1/1/Y1 (200,000) 0.090  (18,000)Increase in monetary assets  Sales 1,000,000  0.096  96,000 Decrease in monetary assets -  Purchases of inventory (870,000) 0.096  (83,520) Other operating expenses (150,000) 0.096  (14,400) Income taxes (90,000) 0.096  (8,640) Dividends, 6/1/Y1 (20,000) 0.095  (1,900) Dividends, 12/1/Y1 (20,000) 0.105  (2,100)Net monetary liabilities, 12/31/Y1 (350,000) (32,560)Net monetary liabilities, 12/31/Y1 at current exchange rate (350,000) 0.110  (38,500)Remeasurement loss 5,940  CASE 1: Columbia Corporation Part IExchange Rates$/PLNJanuary 1, Year 10.25December 15, Year 10.215January 1, Year 20.2January 3, Year 20.18Average Year 20.175August 5, Year 20.17Fourth quarter, Year 20.16December 15, Year 20.155December 31, Year 20.15 Part I (a). Polish zloty is the functional currency Current rate method ExchangePLNRateU.S. $Sales 12,500,000 0.175  2,187,500 Cost of goods sold (6,000,000)0.175  (1,050,000)Depreciation expense-equipment (1,250,000)0.175  (218,750)Depreciation expense-building (900,000)0.175  (157,500)Research and development expense (600,000)0.175  (105,000)Other expenses (including taxes) (500,000)0.175  (87,500)Net income 3,250,000  568,750 Plus: Retained earnings, 1/1/Y2 250,000 Given 56,250 Less: Dividends paid (750,000)0.155  (116,250)Retained earnings, 12/31/Y2 2,750,000  508,750 Cash 1,000,000 0.150  150,000 Accounts receivable (net) 1,650,000 0.150  247,500 Inventory 4,250,000 0.150  637,500 Equipment 12,500,000 0.150  1,875,000 Less: accumulated depreciation (4,250,000)0.150  (637,500)Building 36,000,000 0.150  5,400,000 Less: accumulated depreciation (15,150,000)0.150  (2,272,500)Land 3,000,000 0.150  450,000 Total assets 39,000,000  5,850,000 Accounts payable 1,250,000 0.150  187,500 Long-term debt 25,000,000 0.150  3,750,000 Common stock 2,500,000 0.250  625,000 Additional paid-in capital 7,500,000 0.250  1,875,000 Retained earnings 2,750,000 Above 508,750 Translation adjustment - to balance (1,096,250)Total 39,000,000  5,850,000  Calculation of Cumulative Translation Adjustment ExchangePLNRateU.S. $Net assets, 1/1/Y2 10,250,000 0.200  2,050,000 Net income, Year 2 3,250,000 0.175  568,750 Dividends, 12/15/Y2 (750,000)0.155  (116,250)Net assets, 12/31/Y2 12,750,000  2,502,500 Net assets, 12/31/Y2 at 12,750,000 0.150  1,912,500  current exchange rateTranslation adjustment, Year 2 (negative) 590,000 Translation adjustment, Year 1 (negative)given 506,250 Cumulative translation adjustment, 12/31/Y2 (negative) 1,096,250  Part I (b). U.S. dollar is the functional currency Temporal method ExchangePLNRateU.S. $Sales 12,500,000 0.175  2,187,500 Cost of goods sold (6,000,000)Sched. A (1,233,750)Depreciation expense-equipment (1,250,000)Sched. B (295,000)Depreciation expense-building (900,000)Sched. C  (213,000)Research and development expense (600,000)0.175  (105,000)Other expenses (including taxes) (500,000)0.175  (87,500)Income before remeasurement gain 3,250,000  253,250 Remeasurement gain, Year 2 -  1,020,000 Net income 3,250,000  1,273,250 Plus: Retained earnings, 1/1/Y2 250,000 Given 882,500 Less: Dividends paid (750,000)0.155  (116,250)Retained earnings, 12/31/Y2 2,750,000  2,039,500 Cash 1,000,000 0.150  150,000 Accounts receivable (net) 1,650,000 0.150  247,500 Inventory 4,250,000 0.160  680,000 Equipment 12,500,000 Sched. B 2,950,000 Less: accumulated depreciation (4,250,000)Sched. B (1,045,000)Building 36,000,000 Sched. C 8,520,000 Less: accumulated depreciation (15,150,000)Sched. C (3,775,500)Land 3,000,000 0.250  750,000 Total assets 39,000,000  8,477,000 Accounts payable 1,250,000 0.150  187,500 Long-term debt 25,000,000 0.150  3,750,000 Common stock 2,500,000 0.250  625,000 Additional paid-in capital 7,500,000 0.250  1,875,000 Retained earnings 2,750,000 Above 2,039,500 Total 39,000,000  8,477,000  Schedule A - Cost of goods soldExchangePLNRateU.S. $Beginning inventory 3,000,000 0.215  645,000 Purchases 7,250,000 0.175  1,268,750 Ending inventory (4,250,000)0.160  (680,000)Cost of goods sold 6,000,000  1,233,750 Schedule B - EquipmentExchangePLNRateU.S. $Old Equipment - at 1/1/Y110,000,000 0.250  2,500,000 New Equipment-acquired 1/3/Y22,500,000 0.180  450,000 Total12,500,000  2,950,000 Acc. Deprec.-Old Equipment4,000,000 0.250  1,000,000 Acc.Deprec.-New Equipment250,000 0.180  45,000 Total4,250,000  1,045,000 Deprec. Expense - Old Equip.1,000,000 0.250  250,000 Deprec. Expense - New Equip.250,000 0.180  45,000 Total1,250,000  295,000 Schedule C - BuildingExchangePLNRateU.S. $Old Building - at 1/1/Y130,000,000 0.250  7,500,000 New Building-acquired 3/5/Y26,000,000 0.170  1,020,000 Total36,000,000  8,520,000 Acc.Deprec.-Old Building15,000,000 0.250  3,750,000 Acc.Deprec.-New Building150,000 0.170  25,500 Total15,150,000  3,775,500 Deprec. Expense - Old Building750,000 0.250  187,500 Deprec. Expense - New Building150,000 0.170  25,500 Total900,000  213,000  Calculation of Remeasurement Gain ExchangePLNRateU.S. $Net monetary liabilities, 1/1/Y2(18,500,000)0.200  (3,700,000)Increase in monetary assets:Sales12,500,000 0.175  2,187,500 Decrease in monetary assets: Purchase of inventory(7,250,000)0.175  (1,268,750) Research & development(600,000)0.175  (105,000) Other expenses(500,000)0.175  (87,500) Dividends paid, 12/15/Y2(750,000)0.155  (116,250) Purchase of equipment, 1/3/Y2(2,500,000)0.180  (450,000) Purchase of buildings, 8/5/Y2(6,000,000)0.170  (1,020,000)Net monetary liabilities, 12/31/Y2(23,600,000) (4,560,000)Net monetary liabilities, 12/31/Y2 at(23,600,000)0.150  (3,540,000) current exchange rateRemeasurement gain - Year 2 (1,020,000) Part I (c). U.S. dollar is the functional currency Temporal method (no long-term debt) ExchangePLNRateU.S. $Sales 12,500,000 0.175  2,187,500 Cost of goods sold (6,000,000)Sched. A (1,233,750)Depreciation expense-equipment (1,250,000)Sched. B (295,000)Depreciation expense-building (900,000)Sched. C  (213,000)Research and development expense (600,000)0.175  (105,000)Other expenses (including taxes) (500,000)0.175  (87,500)Income before remeasurement gain 3,250,000  253,250 Remeasurement loss, Year 2 -  (230,000)Net income 3,250,000  23,250 Plus: Retained earnings, 1/1/Y2 250,000 Given (367,500)Less: Dividends paid (750,000)0.155  (116,250)Retained earnings, 12/31/Y2 2,750,000 from below (460,500)Cash 1,000,000 0.150  150,000 Accounts receivable (net) 1,650,000 0.150  247,500 Inventory 4,250,000 0.160  680,000 Equipment 12,500,000 Sched. B 2,950,000 Less: accumulated depreciation (4,250,000)Sched. B (1,045,000)Building 36,000,000 Sched. C 8,520,000 Less: accumulated depreciation (15,150,000)Sched. C (3,775,500)Land 3,000,000 0.250  750,000 Total assets 39,000,000  8,477,000 Accounts payable 1,250,000 0.150  187,500 Long-term debt - 0.150  - Common stock 10,000,000 0.250  2,500,000 Additional paid-in capital 25,000,000 0.250  6,250,000 Retained earnings 2,750,000 to balance (460,500)Total 39,000,000  8,477,000  Calculation of Remeasurement Loss ExchangePLNRateU.S. $Net monetary assets, 1/1/Y26,500,000 0.200  1,300,000 Increase in monetary assets:Sales12,500,000 0.175  2,187,500 Decrease in monetary assets: Purchase of inventory(7,250,000)0.175  (1,268,750) Research & development(600,000)0.175  (105,000) Other expenses(500,000)0.175  (87,500) Dividends paid, 12/15/Y2(750,000)0.155  (116,250) Purchase of equipment, 1/3/Y2(2,500,000)0.180  (450,000) Purchase of buildings, 8/5/Y2(6,000,000)0.170  (1,020,000)Net monetary assets, 12/31/Y21,400,000  440,000 Net monetary assets, 12/31/Y2 at1,400,000 0.150  210,000  current exchange rateRemeasurement loss - Year 2 230,000  Part II. Explain the negative translation adjustment in Part I (a) and remeasurement gain or loss in Parts 1(b) and 1(c). The negative translation adjustment in part 1(a) arises because of two factors: (1) there is a net asset balance sheet exposure and (2) the Polish zloty has depreciated against the U.S. dollar during Year 2 (from $.020 at 1/1/Y2 to $.0150 at 12/31/Y2). A net asset balance sheet exposure exists because all assets are translated at the current exchange rate and exceeds total liabilities which are also translated at the current exchange rate. The remeasurement gain in part I(b) arises because of two factors: (1) there is a net liability balance sheet exposure and (2) the Polish zloty has depreciated against the U.S. dollar. Under the temporal method, Cash and Accounts Receivable are the only assets translated at the current exchange rate (total PLN 2,650,000). Accounts Payable and Long-Term Debt also are translated at the current exchange rate (total PLN 26,250,000). Because the Polish zloty amount of liabilities translated at the current rate exceeds the Polish zloty amount of assets translated at the current rate, a net liability balance sheet exposure exists. The remeasurement loss in part I(c) arises because of two factors: (1) there is a net asset balance sheet exposure and (2) the Polish zloty has depreciated against the U.S. dollar during Year 2. Cash and Accounts Receivable are the only assets translated at the current exchange rate (total PLN 2,650,000). Because there is no Long-term Debt in part 1(c), Accounts Payable is the only liability translated at the current exchange rate (total PLN 1,250,000). Because the Polish zloty amount of the assets translated at the current rate exceeds the Polish zloty amount of liabilities translated at the current rate, a net asset balance sheet exposure exists. CASE 2: Palmerstown Company Exchange Rates$/poundJanuary 1, Year 1 1.00 January 1-31, Year 1 1.00 Average Year 1 0.90 When inventory purchases made 0.86 December 31, Year 1 0.80  (a). Pound is the functional currency Current rate method ExchangePoundsRateU.S. $Sales 15,000 0.900  13,500 Cost of goods sold (9,000)0.900  (8,100)Gross profit 6,000  5,400 Selling and administrative expense (3,000)0.900  (2,700)Depreciation expense (1,000)0.900  (900)Income before tax 2,000  1,800 Income taxes (600)0.900  (540)Net income 1,400  1,260 Plus: Retained earnings, 1/1/Y1 -  - Retained earnings, 12/31/Y1 1,400  1,260 Cash 2,400 0.800  1,920 Inventory 4,000 0.800  3,200 Fixed assets 10,000 0.800  8,000 Less: accumulated depreciation (1,000)0.800  (800)Total assets 15,400  12,320 Current liabilities 2,000 0.800  1,600 Long-term debt 4,000 0.800  3,200 Contributed capital 8,000 1.000  8,000 Retained earnings 1,400 Above 1,260 Translation adjustment - to balance (1,740)Total 15,400  12,320  Calculation of Cumulative Translation Adjustment ExchangePoundsRateU.S. $Net assets, 1/1/Y1 8,000 1.000  8,000 Net income, Year 1 1,400 0.900  1,260 Net assets, 12/31/Y1 9,400  9,260 Net assets, 12/31/Y1 at current exchange rate 9,400 0.800  7,520 Translation adjustment, Year 1 (negative) 1,740  (b). U.S. dollar is the functional currency Temporal method ExchangePoundsRateU.S. $Sales 15,000 0.900  13,500 Cost of goods sold (9,000)Sched. A (7,880)Gross profit 6,000  5,620 Selling and administrative expense (3,000)0.900  (2,700)Depreciation expense (1,000)1.000  (1,000)Remeasurement gain (loss) - from below 180 Income before tax 2,000  2,100 Income taxes (600)0.900  (540)Net income 1,400  1,560 Plus: Retained earnings, 1/1/Y1 -  - Retained earnings, 12/31/Y1 1,400  1,560 Cash 2,400 0.800  1,920 Inventory 4,000 0.860  3,440 Fixed assets 10,000 1.000  10,000 Less: accumulated depreciation (1,000)1.000  (1,000)Total assets 15,400  14,360 Current liabilities 2,000 0.800  1,600 Long-term debt 4,000 0.800  3,200 Contributed capital 8,000 1.000  8,000 Retained earnings 1,400 to balance 1,560 Total 15,400  14,360  Schedule A - Cost of goods sold ExchangePoundsRateU.S. $Beginning inventory 1,000 1.000  1,000 Purchases 12,000 0.860  10,320 Ending inventory (4,000)0.860  (3,440)Cost of goods sold 9,000  7,880  Calculation of Remeasurement Gain ExchangePoundsRateU.S. $Net monetary assets, 1/1/Y18,000 1.000  8,000 Increase in monetary assets:Sales15,000 0.900  13,500 Decrease in monetary assets: Acquisition of beginning inventory(1,000)1.000  (1,000) Purchase of inventory during year(12,000)0.860  (10,320) Selling and administrative expenses(3,000)0.900  (2,700) Income taxes(600)0.900  (540) Purchase of fixed assets(10,000)1.000  (10,000)Net monetary liabilities, 12/31/Y1(3,600) (3,060)Net monetary liabilities, 12/31/Y1 at current exchange rate(3,600)0.800  (2,880)Remeasurement gain - Year 1 (180) c. With the pound as functional currency, the U.S. dollar net income reflected in the consolidated income statement is $1,260. If the U.S. dollar were the functional currency, the amount reflected in consolidated net income would be $1,560, 24% higher. The amount of total assets reported on the consolidated balance sheet is 17% smaller than if the U.S. dollar were functional currency [($14,360 $12,320)/$12,320]. The relations between the current ratio, the debt to equity ratio, and profit margin calculated from the FC financial statements and from the translated U.S. dollar financial statements are shown below. U.S. $U.S $PoundsCurrent RateTemporalCurrent ratio: Current assets 6,400 5,120 5,360  Current liabilities2,000 1,600 1,600 3.23.23.35Debt to equity ratio: Total liabilities 6,000 4,800 4,800  Total stockholders' equity9,400 7,520 9,560 0.6380.6380.502Profit margin: Net income 1,400 1,260 1,560  Sales15,000 13,500 13,500 0.0930.0930.116 A comparison of the ratios calculated using pounds and using U.S.$ translated amounts shows that the temporal method distorts all ratios as calculated from the original foreign currency financial statements. The current rate method maintains all ratios that use numbers in the numerator and denominator from the balance sheet only (current ratio, debt-to-equity ratio) or the income statement only (profit margin). Note: For ratios that combine numbers from the income statement and balance sheet (return on equity, inventory turnover), even the current rate method creates distortions. The U.S. dollar amounts reported under the temporal method for inventory and fixed assets reflect the equivalent U.S. dollar cost of those assets as if the parent had sent dollars to the subsidiary to purchase the assets. For example, to purchase 10,000 pounds worth of fixed assets when the exchange rate was $1.00/pound, the parent would have had to provide the subsidiary with $10,000. The U.S. dollar amounts reported under the current rate method for inventory and fixed assets reflect neither the equivalent U.S. dollar cost of those assets nor their U.S. dollar current value. By multiplying the pound historical cost amounts by the current exchange rate, these assets are reported at what they would have cost in U.S. dollars if the current exchange rate had been in effect when they were purchased. This is a hypothetical number with little, if any, meaning. CASE 3: BellSouth Corporation a. The Brazilian operations are equity method investments, which means that BellSouth must report investment income (loss) for its percentage ownership interest in the U.S. dollar translated income (loss) of the operations. The company states that its Brazilian operations had net U.S. dollar denominated liabilities. The U.S. dollar liabilities were revalued upward by the Brazilian operations with offsetting foreign exchange losses reported in Brazilian real (BRL) income. The foreign exchange loss on U.S. dollar liabilities might have been large enough to cause negative net income (a net loss) in BRL terms, which when translated at the average exchange rate for the quarter (under the current rate method) resulted in a U.S. dollar loss being reported by BellSouth. Alternatively, the temporal method of translation was used, the Brazilian operations had net BRL asset exposures, and the devaluation caused a large enough remeasurement loss that a net U.S. dollar loss resulted. Given that liabilities were denominated in U.S. dollars, it is likely that BRL assets exceed BRL liabilities generating a net BRL asset exposure. b. The company appears to be saying that the exchange loss is not yet realized. If, subsequent to the January 1999 devaluation, the Brazilian real appreciates against the U.S. dollar, the unrealized loss will become smaller. On the other hand, the loss will become even larger if the real continues to depreciate. c. The objective of reporting normalized net income is to remove from net income the effect of one-time only events that do not qualify under U.S. GAAP as extraordinary items or discontinued operations, and therefore are not reported separately in the income statement. 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This assessment is valid if one compares normalized diluted EPS in the first quarter of 1999, which excluded a large loss, with normalized diluted EPS in the first quarter of 1998, which excluded a large gain. Whether financial analysts would use normalized EPS rather than reported EPS in making decisions about BellSouth is an empirical question.     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