Examlex
Which one of the following does not belong with the others?
Translation Rate
The exchange rate used to convert the financial statements of a foreign subsidiary into the currency of the parent company.
Functional Currency
The currency of the primary economic environment in which an entity operates, used for reporting financial results.
Foreign Operation
A business or branch of a company that operates in a country different from the country where the company is headquartered.
Local Operations
Business activities carried out within a company's domestic geographical area.
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