English to German Bus/Financial Accounting Bilanzierung nach IAS/IFRS // Wechselkursrisiken

Bilanzierungs- und Bewertungsgrundsätze (IAS/IFRS) eines multinationalen Konzerns - es geht um die Bewertung und Erfassung von Geschäftsvorfällen in Fremdwährungen. Der betreffende Absatz lautet:

"Tracking of CTA reserve and recycling

Cumulative exchange differences recognised in equity up to 31 December 2003 should be set to zero by offsetting all CTA reserves against the P&L reserve at that date.

Any exchange differences arising from 1 January 2004 onwards will be recorded in the CTA reserve and should be tracked (and movement proved) per entity, until that entity is disposed and the cumulative CTA is recycled in the P&L.

The requirement to recycle CTA reflects the ***crystallisation*** of the entity’s whole investment in a foreign operation. Cumulative CTA is only therefore recycled if the entity has been disposed of in its entirety. Generally, asset stripping within that entity, even if it is a significant amount of all assets, does not trigger recycling of CTA unless it is part of a divestment plan, however these situations will need to be looked at on a case-by-case basis. This is because the entity is not ***crystallising*** its foreign exposure by selling assets; instead it has replaced the assets sold with new assets eg. cash, which still give rise to an FX exposure."

CTA = Cumulative Translation Adjustment

Bedeutet "to crystallise" hier so etwas Ähnliches wie "eliminieren"? Die bisherigen Glossareinträge waren wenig hilfreich.

Für jede Hilfe dankbar!

Steffen