The gap arising from the foreignexchangeconversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.
可供出售外币货币性金融资产形成的汇兑差额,应当计入当期损益。
2
Conversion from RMB to foreign currencies shall be made at the exchange rates published by the People's Bank of China on the date of such conversion.
从人民币兑换外币的计算应以兑换当日由中国人民银行公布的汇率为准。
3
Foreignexchange risks include transaction risk, conversion risk and economic risk.