The foreign currency monetaryitems shall be translated at the spot exchange rate on the balance sheet date.
外币货币性项目，采用资产负债表日即期汇率折算。
2
Trading capital will be deposited by the traders in the clearing bank to facilitate payments and related monetaryitems of trading commodities at SPEX.
第十三条交易资金是指交易商为了进行商品交易而储存于结算银行中，用于支付与商品交易相关款项的资金。
3
In this context, "a gift" includes items with monetary value such as merchandise, tickets vouchers, hotel accommodations, after business-hours meals, free meals, airline upgrades, etc.