Examlex
What term describes a soil that has developed from silt and clay deposited by a flooding river?
Unrealized Gain
A profit that results from an increase in value of an investment or asset but has not been realized through a sale.
Exchange Rates
The value of one currency for the purpose of conversion to another, implying how much of one currency can be exchanged for another.
Foreign Currency (FC)
Currency used in a transaction that is different from the currency of the primary economic environment in which the entity operates.
Historical Rate
The exchange rate at which a foreign currency transaction was converted to the reporting currency at the date of the transaction.
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