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The financial statements of foreign operations are translated into the Dutch guilder, the Company's reporting currency. Assets and liabilities are translated using the exchange rates on the respective balance sheet dates. Income and expense items are translated based on the average rates of exchange for the periods involved. The resulting translation adjustments are charged or credited to stockholders' equity. Cumulative translation adjustments are recognized as income or expense upon disposal of foreign operations. The functional currency of foreign operations is generally the local currency, unless the primary economic environment requires the use of another currency. However, when foreign operations conduct business in economies considered to be highly inflationary,. | Fundamentals of NGO Management A Practical Guide to the Fin Management of NGOs Theunis Keulder Erika Benz Published by Namibia Institute for Democracy Funded by United States Agency for International Development USAID and the Embassy of Finland Copyright 2011 Namibia Institute for Democracy No part of this book may be reproduced in any form or by any means electronic or mechanical including photocopying recording or by any information storage and retrieval system without the permission of the publisher. Design and Layout DV8 Saatchi Saatchi Printed by John Meinert Printing Windhoek Namibia 2011 Language Editor William Hofmeyr Leonie Hofmeyr-Juritz ISBN .
