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Exchange Gain/Loss
The gain or loss resulting from changes in exchange rates affecting foreign currency transactions.
Exchange Rates
A measurement of the value of one currency expressed in terms of another currency.
Current Monetary Assets
Short-term financial assets that are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value.
Statement of Retained Earnings
A financial report detailing the changes in retained earnings over a specific period, influenced by net income and dividend payments.
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