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Exchange Rates
The price at which one currency can be exchanged for another currency in the foreign exchange market.
Current Monetary Assets
Assets that are cash or can be quickly converted to cash, including currency, bank account balances, and short-term investments.
Plant and Equipment
Long-term assets used in the operation of a business, such as machinery, buildings, and vehicles.
Goodwill Impairment
A charge that companies record when the value of goodwill on the balance sheet exceeds its fair value, indicating that the asset is overvalued.
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