The document discusses the valuation hierarchy for assets and liabilities, foreign currency translation, comprehensive income and loss, and derivative financial instruments and hedging activities. It explains the three levels of valuation based on the reliability of inputs, the process for translating financial statements to U.S. Dollars, and the treatment of transaction gains and losses from exchange rate fluctuations. It also covers the recognition of derivative instruments in the balance sheet.
documents/vol00010-efta01366954-pdf.pdf
{"document_type":"tabular","document_subtype":"financial report","reference_numbers":["DB-SDNY-0058482","SDNY_GM_00204666","EFTA01366954"]}