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What Does the Following Statement Declare

question 2

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What does the following statement declare?
Int *countPtr, count;

Analyze the effect of foreign exchange rate changes on forward contracts, receivables, payables, and loans.
Prepare journal entries and balance sheet presentations for foreign currency transactions and hedges.
Identify the impact of exchange rate fluctuations on financial instruments and their recognition in financial statements.
Evaluate the economic implications of using forward contracts for hedging purposes.

Definitions:

Par Value

The face value of a bond or share of stock as stated on the certificate, which is not necessarily indicative of the market value.

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