id	sid	tid	token	lemma	pos
fueconorg-4784	1	1	facta	facta	PROPN
fueconorg-4784	1	2	universitatis	universitatis	PROPN
fueconorg-4784	1	3	series	series	NOUN
fueconorg-4784	1	4	:	:	PUNCT
fueconorg-4784	1	5	economics	economic	NOUN
fueconorg-4784	1	6	and	and	CCONJ
fueconorg-4784	1	7	organization	organization	NOUN
fueconorg-4784	1	8	vol	vol	NOUN
fueconorg-4784	1	9	.	.	PROPN
fueconorg-4784	2	1	16	16	NUM
fueconorg-4784	2	2	,	,	PUNCT
fueconorg-4784	2	3	no	no	DET
fueconorg-4784	2	4	2	2	NUM
fueconorg-4784	2	5	,	,	PUNCT
fueconorg-4784	2	6	2019	2019	NUM
fueconorg-4784	2	7	,	,	PUNCT
fueconorg-4784	3	1	pp	pp	ADJ
fueconorg-4784	3	2	.	.	PUNCT
fueconorg-4784	4	1	183	183	NUM
fueconorg-4784	4	2	195	195	NUM
fueconorg-4784	4	3	https://doi.org/10.22190/fueo1902183s	https://doi.org/10.22190/fueo1902183s	NOUN
fueconorg-4784	4	4	©	©	PROPN
fueconorg-4784	4	5	2019	2019	NUM
fueconorg-4784	4	6	by	by	ADP
fueconorg-4784	4	7	university	university	PROPN
fueconorg-4784	4	8	of	of	ADP
fueconorg-4784	4	9	niš	niš	PROPN
fueconorg-4784	4	10	,	,	PUNCT
fueconorg-4784	4	11	serbia	serbia	PROPN
fueconorg-4784	4	12	|	|	ADV
fueconorg-4784	4	13	creative	creative	ADJ
fueconorg-4784	4	14	commons	common	NOUN
fueconorg-4784	4	15	licence	licence	NOUN
fueconorg-4784	4	16	:	:	PUNCT
fueconorg-4784	4	17	cc	cc	VERB
fueconorg-4784	4	18	by	by	ADP
fueconorg-4784	4	19	-	-	PUNCT
fueconorg-4784	4	20	nc	nc	PROPN
fueconorg-4784	4	21	-	-	PUNCT
fueconorg-4784	4	22	nd	nd	NOUN
fueconorg-4784	4	23	review	review	NOUN
fueconorg-4784	4	24	paper	paper	NOUN
fueconorg-4784	4	25	the	the	DET
fueconorg-4784	4	26	key	key	ADJ
fueconorg-4784	4	27	issues	issue	NOUN
fueconorg-4784	4	28	in	in	ADP
fueconorg-4784	4	29	the	the	DET
fueconorg-4784	4	30	translation	translation	NOUN
fueconorg-4784	4	31	of	of	ADP
fueconorg-4784	4	32	the	the	DET
fueconorg-4784	4	33	financial	financial	ADJ
fueconorg-4784	4	34	statements	statement	NOUN
fueconorg-4784	4	35	of	of	ADP
fueconorg-4784	4	36	multinational	multinational	ADJ
fueconorg-4784	4	37	companies	company	NOUN
fueconorg-4784	4	38	1	1	NUM
fueconorg-4784	4	39	udc	udc	NOUN
fueconorg-4784	4	40	657.375	657.375	NUM
fueconorg-4784	4	41	:	:	PUNCT
fueconorg-4784	4	42	334.726	334.726	NUM
fueconorg-4784	4	43	bojan	bojan	NOUN
fueconorg-4784	4	44	savić	savić	NOUN
fueconorg-4784	4	45	1	1	NUM
fueconorg-4784	4	46	,	,	PUNCT
fueconorg-4784	4	47	nataša	nataša	ADJ
fueconorg-4784	4	48	obradović	obradović	NOUN
fueconorg-4784	4	49	1	1	NUM
fueconorg-4784	4	50	,	,	PUNCT
fueconorg-4784	4	51	ivan	ivan	PROPN
fueconorg-4784	4	52	milojević	milojević	NOUN
fueconorg-4784	4	53	2	2	NUM
fueconorg-4784	4	54	1	1	NUM
fueconorg-4784	4	55	university	university	NOUN
fueconorg-4784	4	56	of	of	ADP
fueconorg-4784	4	57	belgrade	belgrade	PROPN
fueconorg-4784	4	58	,	,	PUNCT
fueconorg-4784	4	59	faculty	faculty	NOUN
fueconorg-4784	4	60	of	of	ADP
fueconorg-4784	4	61	agriculture	agriculture	NOUN
fueconorg-4784	4	62	,	,	PUNCT
fueconorg-4784	4	63	zemun	zemun	PROPN
fueconorg-4784	4	64	,	,	PUNCT
fueconorg-4784	4	65	serbia	serbia	PROPN
fueconorg-4784	4	66	2	2	NUM
fueconorg-4784	4	67	university	university	NOUN
fueconorg-4784	4	68	of	of	ADP
fueconorg-4784	4	69	defence	defence	NOUN
fueconorg-4784	4	70	,	,	PUNCT
fueconorg-4784	4	71	military	military	PROPN
fueconorg-4784	4	72	academy	academy	PROPN
fueconorg-4784	4	73	,	,	PUNCT
fueconorg-4784	4	74	belgrade	belgrade	PROPN
fueconorg-4784	4	75	,	,	PUNCT
fueconorg-4784	4	76	serbia	serbia	PROPN
fueconorg-4784	4	77	abstract	abstract	ADJ
fueconorg-4784	4	78	.	.	PUNCT
fueconorg-4784	5	1	circumstances	circumstance	NOUN
fueconorg-4784	5	2	,	,	PUNCT
fueconorg-4784	5	3	which	which	PRON
fueconorg-4784	5	4	include	include	VERB
fueconorg-4784	5	5	international	international	ADJ
fueconorg-4784	5	6	trade	trade	NOUN
fueconorg-4784	5	7	intensification	intensification	NOUN
fueconorg-4784	5	8	,	,	PUNCT
fueconorg-4784	5	9	development	development	NOUN
fueconorg-4784	5	10	of	of	ADP
fueconorg-4784	5	11	various	various	ADJ
fueconorg-4784	5	12	forms	form	NOUN
fueconorg-4784	5	13	of	of	ADP
fueconorg-4784	5	14	business	business	NOUN
fueconorg-4784	5	15	cooperation	cooperation	NOUN
fueconorg-4784	5	16	outside	outside	ADP
fueconorg-4784	5	17	national	national	PROPN
fueconorg-4784	5	18	borders	border	NOUN
fueconorg-4784	5	19	co	co	NOUN
fueconorg-4784	5	20	-	-	NOUN
fueconorg-4784	5	21	production	production	NOUN
fueconorg-4784	5	22	,	,	PUNCT
fueconorg-4784	5	23	transfer	transfer	NOUN
fueconorg-4784	5	24	of	of	ADP
fueconorg-4784	5	25	technology	technology	NOUN
fueconorg-4784	5	26	,	,	PUNCT
fueconorg-4784	5	27	joint	joint	ADJ
fueconorg-4784	5	28	ventures	venture	NOUN
fueconorg-4784	5	29	,	,	PUNCT
fueconorg-4784	5	30	strategic	strategic	ADJ
fueconorg-4784	5	31	alliances	alliance	NOUN
fueconorg-4784	5	32	,	,	PUNCT
fueconorg-4784	5	33	direct	direct	ADJ
fueconorg-4784	5	34	foreign	foreign	ADJ
fueconorg-4784	5	35	investments	investment	NOUN
fueconorg-4784	5	36	,	,	PUNCT
fueconorg-4784	5	37	and	and	CCONJ
fueconorg-4784	5	38	dynamic	dynamic	ADJ
fueconorg-4784	5	39	changes	change	NOUN
fueconorg-4784	5	40	in	in	ADP
fueconorg-4784	5	41	the	the	DET
fueconorg-4784	5	42	business	business	NOUN
fueconorg-4784	5	43	environment	environment	NOUN
fueconorg-4784	5	44	,	,	PUNCT
fueconorg-4784	5	45	require	require	VERB
fueconorg-4784	5	46	the	the	DET
fueconorg-4784	5	47	management	management	NOUN
fueconorg-4784	5	48	of	of	ADP
fueconorg-4784	5	49	a	a	DET
fueconorg-4784	5	50	company	company	NOUN
fueconorg-4784	5	51	to	to	PART
fueconorg-4784	5	52	change	change	VERB
fueconorg-4784	5	53	their	their	PRON
fueconorg-4784	5	54	focus	focus	NOUN
fueconorg-4784	5	55	,	,	PUNCT
fueconorg-4784	5	56	from	from	ADP
fueconorg-4784	5	57	a	a	DET
fueconorg-4784	5	58	local	local	ADJ
fueconorg-4784	5	59	to	to	ADP
fueconorg-4784	5	60	a	a	DET
fueconorg-4784	5	61	global	global	ADJ
fueconorg-4784	5	62	approach	approach	NOUN
fueconorg-4784	5	63	.	.	PUNCT
fueconorg-4784	6	1	multinational	multinational	ADJ
fueconorg-4784	6	2	companies	company	NOUN
fueconorg-4784	6	3	are	be	AUX
fueconorg-4784	6	4	business	business	NOUN
fueconorg-4784	6	5	leaders	leader	NOUN
fueconorg-4784	6	6	in	in	ADP
fueconorg-4784	6	7	a	a	DET
fueconorg-4784	6	8	global	global	ADJ
fueconorg-4784	6	9	framework	framework	NOUN
fueconorg-4784	6	10	.	.	PUNCT
fueconorg-4784	7	1	the	the	DET
fueconorg-4784	7	2	aim	aim	NOUN
fueconorg-4784	7	3	of	of	ADP
fueconorg-4784	7	4	this	this	DET
fueconorg-4784	7	5	paper	paper	NOUN
fueconorg-4784	7	6	is	be	AUX
fueconorg-4784	7	7	to	to	PART
fueconorg-4784	7	8	highlight	highlight	VERB
fueconorg-4784	7	9	the	the	DET
fueconorg-4784	7	10	key	key	ADJ
fueconorg-4784	7	11	challenges	challenge	NOUN
fueconorg-4784	7	12	that	that	PRON
fueconorg-4784	7	13	multinational	multinational	ADJ
fueconorg-4784	7	14	companies	company	NOUN
fueconorg-4784	7	15	face	face	VERB
fueconorg-4784	7	16	when	when	SCONJ
fueconorg-4784	7	17	translating	translate	VERB
fueconorg-4784	7	18	foreign	foreign	ADJ
fueconorg-4784	7	19	currency	currency	NOUN
fueconorg-4784	7	20	transactions	transaction	NOUN
fueconorg-4784	7	21	and	and	CCONJ
fueconorg-4784	7	22	the	the	DET
fueconorg-4784	7	23	financial	financial	ADJ
fueconorg-4784	7	24	statements	statement	NOUN
fueconorg-4784	7	25	of	of	ADP
fueconorg-4784	7	26	foreign	foreign	ADJ
fueconorg-4784	7	27	business	business	NOUN
fueconorg-4784	7	28	operations	operation	NOUN
fueconorg-4784	7	29	for	for	ADP
fueconorg-4784	7	30	the	the	DET
fueconorg-4784	7	31	purpose	purpose	NOUN
fueconorg-4784	7	32	of	of	ADP
fueconorg-4784	7	33	compiling	compile	VERB
fueconorg-4784	7	34	consolidated	consolidated	ADJ
fueconorg-4784	7	35	financial	financial	ADJ
fueconorg-4784	7	36	statements	statement	NOUN
fueconorg-4784	7	37	.	.	PUNCT
fueconorg-4784	8	1	in	in	ADP
fueconorg-4784	8	2	addition	addition	NOUN
fueconorg-4784	8	3	,	,	PUNCT
fueconorg-4784	8	4	the	the	DET
fueconorg-4784	8	5	paper	paper	NOUN
fueconorg-4784	8	6	examines	examine	VERB
fueconorg-4784	8	7	whether	whether	SCONJ
fueconorg-4784	8	8	the	the	DET
fueconorg-4784	8	9	chosen	choose	VERB
fueconorg-4784	8	10	functional	functional	ADJ
fueconorg-4784	8	11	currency	currency	NOUN
fueconorg-4784	8	12	and	and	CCONJ
fueconorg-4784	8	13	the	the	DET
fueconorg-4784	8	14	exchange	exchange	NOUN
fueconorg-4784	8	15	rate	rate	NOUN
fueconorg-4784	8	16	can	can	AUX
fueconorg-4784	8	17	be	be	AUX
fueconorg-4784	8	18	viewed	view	VERB
fueconorg-4784	8	19	as	as	ADP
fueconorg-4784	8	20	instruments	instrument	NOUN
fueconorg-4784	8	21	of	of	ADP
fueconorg-4784	8	22	their	their	PRON
fueconorg-4784	8	23	financial	financial	ADJ
fueconorg-4784	8	24	reporting	reporting	NOUN
fueconorg-4784	8	25	policy	policy	NOUN
fueconorg-4784	8	26	.	.	PUNCT
fueconorg-4784	9	1	key	key	ADJ
fueconorg-4784	9	2	words	word	NOUN
fueconorg-4784	9	3	:	:	PUNCT
fueconorg-4784	9	4	consolidated	consolidated	ADJ
fueconorg-4784	9	5	financial	financial	ADJ
fueconorg-4784	9	6	statements	statement	NOUN
fueconorg-4784	9	7	,	,	PUNCT
fueconorg-4784	9	8	ifrs	ifrs	NOUN
fueconorg-4784	9	9	,	,	PUNCT
fueconorg-4784	9	10	exchange	exchange	NOUN
fueconorg-4784	9	11	rate	rate	NOUN
fueconorg-4784	9	12	,	,	PUNCT
fueconorg-4784	9	13	accounting	accounting	NOUN
fueconorg-4784	9	14	exposure	exposure	NOUN
fueconorg-4784	9	15	.	.	PUNCT
fueconorg-4784	10	1	jel	jel	PROPN
fueconorg-4784	10	2	classification	classification	NOUN
fueconorg-4784	10	3	:	:	PUNCT
fueconorg-4784	10	4	m41	m41	PROPN
fueconorg-4784	10	5	,	,	PUNCT
fueconorg-4784	10	6	f23	f23	PROPN
fueconorg-4784	10	7	.	.	PUNCT
fueconorg-4784	11	1	introduction	introduction	NOUN
fueconorg-4784	11	2	one	one	NUM
fueconorg-4784	11	3	of	of	ADP
fueconorg-4784	11	4	the	the	DET
fueconorg-4784	11	5	initial	initial	ADJ
fueconorg-4784	11	6	activities	activity	NOUN
fueconorg-4784	11	7	of	of	ADP
fueconorg-4784	11	8	companies	company	NOUN
fueconorg-4784	11	9	that	that	PRON
fueconorg-4784	11	10	opt	opt	VERB
fueconorg-4784	11	11	for	for	ADP
fueconorg-4784	11	12	the	the	DET
fueconorg-4784	11	13	strategy	strategy	NOUN
fueconorg-4784	11	14	of	of	ADP
fueconorg-4784	11	15	business	business	NOUN
fueconorg-4784	11	16	globalization	globalization	NOUN
fueconorg-4784	11	17	is	be	AUX
fueconorg-4784	11	18	the	the	DET
fueconorg-4784	11	19	purchase	purchase	NOUN
fueconorg-4784	11	20	and	and	CCONJ
fueconorg-4784	11	21	sale	sale	NOUN
fueconorg-4784	11	22	of	of	ADP
fueconorg-4784	11	23	goods	good	NOUN
fueconorg-4784	11	24	and	and	CCONJ
fueconorg-4784	11	25	services	service	NOUN
fueconorg-4784	11	26	in	in	ADP
fueconorg-4784	11	27	foreign	foreign	ADJ
fueconorg-4784	11	28	markets	market	NOUN
fueconorg-4784	11	29	,	,	PUNCT
fueconorg-4784	11	30	that	that	ADV
fueconorg-4784	11	31	is	is	ADV
fueconorg-4784	11	32	,	,	PUNCT
fueconorg-4784	11	33	import	import	NOUN
fueconorg-4784	11	34	and	and	CCONJ
fueconorg-4784	11	35	export	export	NOUN
fueconorg-4784	11	36	.	.	PUNCT
fueconorg-4784	12	1	the	the	DET
fueconorg-4784	12	2	circumstance	circumstance	NOUN
fueconorg-4784	12	3	that	that	PRON
fueconorg-4784	12	4	a	a	DET
fueconorg-4784	12	5	significant	significant	ADJ
fueconorg-4784	12	6	portion	portion	NOUN
fueconorg-4784	12	7	of	of	ADP
fueconorg-4784	12	8	business	business	NOUN
fueconorg-4784	12	9	transactions	transaction	NOUN
fueconorg-4784	12	10	takes	take	VERB
fueconorg-4784	12	11	place	place	NOUN
fueconorg-4784	12	12	in	in	ADP
fueconorg-4784	12	13	currencies	currency	NOUN
fueconorg-4784	12	14	other	other	ADJ
fueconorg-4784	12	15	than	than	ADP
fueconorg-4784	12	16	the	the	DET
fueconorg-4784	12	17	presentation	presentation	NOUN
fueconorg-4784	12	18	currency	currency	NOUN
fueconorg-4784	12	19	has	have	VERB
fueconorg-4784	12	20	an	an	DET
fueconorg-4784	12	21	important	important	ADJ
fueconorg-4784	12	22	influence	influence	NOUN
fueconorg-4784	12	23	on	on	ADP
fueconorg-4784	12	24	accounting	accounting	NOUN
fueconorg-4784	12	25	and	and	CCONJ
fueconorg-4784	12	26	,	,	PUNCT
fueconorg-4784	12	27	therefore	therefore	ADV
fueconorg-4784	12	28	,	,	PUNCT
fueconorg-4784	12	29	the	the	DET
fueconorg-4784	12	30	financial	financial	ADJ
fueconorg-4784	12	31	statements	statement	NOUN
fueconorg-4784	12	32	of	of	ADP
fueconorg-4784	12	33	the	the	DET
fueconorg-4784	12	34	related	relate	VERB
fueconorg-4784	12	35	enterprise	enterprise	NOUN
fueconorg-4784	12	36	.	.	PUNCT
fueconorg-4784	13	1	in	in	ADP
fueconorg-4784	13	2	order	order	NOUN
fueconorg-4784	13	3	to	to	PART
fueconorg-4784	13	4	achieve	achieve	VERB
fueconorg-4784	13	5	economic	economic	ADJ
fueconorg-4784	13	6	unity	unity	NOUN
fueconorg-4784	13	7	as	as	ADP
fueconorg-4784	13	8	the	the	DET
fueconorg-4784	13	9	basic	basic	ADJ
fueconorg-4784	13	10	prerequisite	prerequisite	NOUN
fueconorg-4784	13	11	for	for	ADP
fueconorg-4784	13	12	the	the	DET
fueconorg-4784	13	13	preparation	preparation	NOUN
fueconorg-4784	13	14	of	of	ADP
fueconorg-4784	13	15	consolidated	consolidated	ADJ
fueconorg-4784	13	16	financial	financial	ADJ
fueconorg-4784	13	17	statements	statement	NOUN
fueconorg-4784	13	18	,	,	PUNCT
fueconorg-4784	13	19	and	and	CCONJ
fueconorg-4784	13	20	thus	thus	ADV
fueconorg-4784	13	21	accurate	accurate	ADJ
fueconorg-4784	13	22	presentation	presentation	NOUN
fueconorg-4784	13	23	of	of	ADP
fueconorg-4784	13	24	the	the	DET
fueconorg-4784	13	25	group	group	NOUN
fueconorg-4784	13	26	's	's	PART
fueconorg-4784	13	27	financial	financial	ADJ
fueconorg-4784	13	28	position	position	NOUN
fueconorg-4784	13	29	and	and	CCONJ
fueconorg-4784	13	30	performance	performance	NOUN
fueconorg-4784	13	31	,	,	PUNCT
fueconorg-4784	13	32	received	receive	VERB
fueconorg-4784	13	33	january	january	PROPN
fueconorg-4784	13	34	13	13	NUM
fueconorg-4784	13	35	,	,	PUNCT
fueconorg-4784	13	36	2019	2019	NUM
fueconorg-4784	13	37	/	/	SYM
fueconorg-4784	13	38	revised	revise	VERB
fueconorg-4784	13	39	may	may	AUX
fueconorg-4784	13	40	21	21	NUM
fueconorg-4784	13	41	,	,	PUNCT
fueconorg-4784	13	42	2019	2019	NUM
fueconorg-4784	13	43	/	/	SYM
fueconorg-4784	13	44	accepted	accept	VERB
fueconorg-4784	13	45	may	may	AUX
fueconorg-4784	13	46	24	24	NUM
fueconorg-4784	13	47	,	,	PUNCT
fueconorg-4784	13	48	2019	2019	NUM
fueconorg-4784	13	49	corresponding	correspond	VERB
fueconorg-4784	13	50	author	author	NOUN
fueconorg-4784	13	51	:	:	PUNCT
fueconorg-4784	13	52	bojan	bojan	PROPN
fueconorg-4784	13	53	savić	savić	PROPN
fueconorg-4784	13	54	university	university	PROPN
fueconorg-4784	13	55	of	of	ADP
fueconorg-4784	13	56	belgrade	belgrade	PROPN
fueconorg-4784	13	57	,	,	PUNCT
fueconorg-4784	13	58	faculty	faculty	NOUN
fueconorg-4784	13	59	of	of	ADP
fueconorg-4784	13	60	agriculture	agriculture	NOUN
fueconorg-4784	13	61	,	,	PUNCT
fueconorg-4784	13	62	nemanjina	nemanjina	NOUN
fueconorg-4784	13	63	6	6	NUM
fueconorg-4784	13	64	,	,	PUNCT
fueconorg-4784	13	65	11080	11080	NUM
fueconorg-4784	13	66	zemun	zemun	NOUN
fueconorg-4784	13	67	,	,	PUNCT
fueconorg-4784	13	68	serbia	serbia	PROPN
fueconorg-4784	13	69	e	e	NOUN
fueconorg-4784	13	70	-	-	NOUN
fueconorg-4784	13	71	mail	mail	NOUN
fueconorg-4784	13	72	:	:	PUNCT
fueconorg-4784	13	73	bsavic@agrif.bg.ac.rs	bsavic@agrif.bg.ac.rs	NUM
fueconorg-4784	13	74	184	184	NUM
fueconorg-4784	13	75	b.	b.	PROPN
fueconorg-4784	13	76	savić	savić	PROPN
fueconorg-4784	13	77	,	,	PUNCT
fueconorg-4784	13	78	n.	n.	PROPN
fueconorg-4784	13	79	obradović	obradović	PROPN
fueconorg-4784	13	80	,	,	PUNCT
fueconorg-4784	13	81	i.	i.	PROPN
fueconorg-4784	13	82	milojević	milojević	PROPN
fueconorg-4784	13	83	it	it	PRON
fueconorg-4784	13	84	is	be	AUX
fueconorg-4784	13	85	necessary	necessary	ADJ
fueconorg-4784	13	86	to	to	PART
fueconorg-4784	13	87	perform	perform	VERB
fueconorg-4784	13	88	the	the	DET
fueconorg-4784	13	89	translation	translation	NOUN
fueconorg-4784	13	90	(	(	PUNCT
fueconorg-4784	13	91	re	re	NOUN
fueconorg-4784	13	92	-	-	NOUN
fueconorg-4784	13	93	calculation	calculation	NOUN
fueconorg-4784	13	94	)	)	PUNCT
fueconorg-4784	13	95	of	of	ADP
fueconorg-4784	13	96	foreign	foreign	ADJ
fueconorg-4784	13	97	transactions	transaction	NOUN
fueconorg-4784	13	98	and	and	CCONJ
fueconorg-4784	13	99	present	present	VERB
fueconorg-4784	13	100	them	they	PRON
fueconorg-4784	13	101	in	in	ADP
fueconorg-4784	13	102	the	the	DET
fueconorg-4784	13	103	reporting	reporting	NOUN
fueconorg-4784	13	104	(	(	PUNCT
fueconorg-4784	13	105	presentation	presentation	NOUN
fueconorg-4784	13	106	)	)	PUNCT
fueconorg-4784	13	107	currency	currency	NOUN
fueconorg-4784	13	108	of	of	ADP
fueconorg-4784	13	109	the	the	DET
fueconorg-4784	13	110	parent	parent	NOUN
fueconorg-4784	13	111	.	.	PUNCT
fueconorg-4784	14	1	this	this	PRON
fueconorg-4784	14	2	provides	provide	VERB
fueconorg-4784	14	3	an	an	DET
fueconorg-4784	14	4	important	important	ADJ
fueconorg-4784	14	5	precondition	precondition	NOUN
fueconorg-4784	14	6	for	for	ADP
fueconorg-4784	14	7	the	the	DET
fueconorg-4784	14	8	preparation	preparation	NOUN
fueconorg-4784	14	9	of	of	ADP
fueconorg-4784	14	10	annual	annual	ADJ
fueconorg-4784	14	11	financial	financial	ADJ
fueconorg-4784	14	12	statements	statement	NOUN
fueconorg-4784	14	13	of	of	ADP
fueconorg-4784	14	14	individual	individual	ADJ
fueconorg-4784	14	15	companies	company	NOUN
fueconorg-4784	14	16	,	,	PUNCT
fueconorg-4784	14	17	and	and	CCONJ
fueconorg-4784	14	18	in	in	ADP
fueconorg-4784	14	19	the	the	DET
fueconorg-4784	14	20	case	case	NOUN
fueconorg-4784	14	21	of	of	ADP
fueconorg-4784	14	22	a	a	DET
fueconorg-4784	14	23	group	group	NOUN
fueconorg-4784	14	24	of	of	ADP
fueconorg-4784	14	25	companies	company	NOUN
fueconorg-4784	14	26	,	,	PUNCT
fueconorg-4784	14	27	at	at	ADP
fueconorg-4784	14	28	the	the	DET
fueconorg-4784	14	29	same	same	ADJ
fueconorg-4784	14	30	time	time	NOUN
fueconorg-4784	14	31	a	a	DET
fueconorg-4784	14	32	preparatory	preparatory	ADJ
fueconorg-4784	14	33	measure	measure	NOUN
fueconorg-4784	14	34	for	for	ADP
fueconorg-4784	14	35	consolidation	consolidation	NOUN
fueconorg-4784	14	36	is	be	AUX
fueconorg-4784	14	37	being	be	AUX
fueconorg-4784	14	38	implemented	implement	VERB
fueconorg-4784	14	39	,	,	PUNCT
fueconorg-4784	14	40	as	as	ADP
fueconorg-4784	14	41	a	a	DET
fueconorg-4784	14	42	part	part	NOUN
fueconorg-4784	14	43	of	of	ADP
fueconorg-4784	14	44	activities	activity	NOUN
fueconorg-4784	14	45	of	of	ADP
fueconorg-4784	14	46	consolidated	consolidated	ADJ
fueconorg-4784	14	47	financial	financial	ADJ
fueconorg-4784	14	48	statements	statement	NOUN
fueconorg-4784	14	49	`	`	PUNCT
fueconorg-4784	14	50	preparation	preparation	NOUN
fueconorg-4784	14	51	.	.	PUNCT
fueconorg-4784	15	1	currency	currency	NOUN
fueconorg-4784	15	2	,	,	PUNCT
fueconorg-4784	15	3	by	by	ADP
fueconorg-4784	15	4	itself	itself	PRON
fueconorg-4784	15	5	,	,	PUNCT
fueconorg-4784	15	6	can	can	AUX
fueconorg-4784	15	7	be	be	AUX
fueconorg-4784	15	8	equated	equate	VERB
fueconorg-4784	15	9	with	with	ADP
fueconorg-4784	15	10	other	other	ADJ
fueconorg-4784	15	11	goods	good	NOUN
fueconorg-4784	15	12	,	,	PUNCT
fueconorg-4784	15	13	which	which	PRON
fueconorg-4784	15	14	means	mean	VERB
fueconorg-4784	15	15	it	it	PRON
fueconorg-4784	15	16	has	have	VERB
fueconorg-4784	15	17	its	its	PRON
fueconorg-4784	15	18	own	own	ADJ
fueconorg-4784	15	19	price	price	NOUN
fueconorg-4784	15	20	,	,	PUNCT
fueconorg-4784	15	21	while	while	SCONJ
fueconorg-4784	15	22	the	the	DET
fueconorg-4784	15	23	fact	fact	NOUN
fueconorg-4784	15	24	that	that	SCONJ
fueconorg-4784	15	25	currency	currency	NOUN
fueconorg-4784	15	26	prices	price	NOUN
fueconorg-4784	15	27	fluctuate	fluctuate	VERB
fueconorg-4784	15	28	on	on	ADP
fueconorg-4784	15	29	a	a	DET
fueconorg-4784	15	30	daily	daily	ADJ
fueconorg-4784	15	31	basis	basis	NOUN
fueconorg-4784	15	32	,	,	PUNCT
fueconorg-4784	15	33	so	so	SCONJ
fueconorg-4784	15	34	that	that	SCONJ
fueconorg-4784	15	35	different	different	ADJ
fueconorg-4784	15	36	exchange	exchange	NOUN
fueconorg-4784	15	37	rates	rate	NOUN
fueconorg-4784	15	38	(	(	PUNCT
fueconorg-4784	15	39	daily	daily	ADJ
fueconorg-4784	15	40	,	,	PUNCT
fueconorg-4784	15	41	average	average	ADJ
fueconorg-4784	15	42	weekly	weekly	ADJ
fueconorg-4784	15	43	or	or	CCONJ
fueconorg-4784	15	44	monthly	monthly	ADV
fueconorg-4784	15	45	,	,	PUNCT
fueconorg-4784	15	46	that	that	PRON
fueconorg-4784	15	47	is	be	AUX
fueconorg-4784	15	48	an	an	DET
fueconorg-4784	15	49	exchange	exchange	NOUN
fueconorg-4784	15	50	rate	rate	NOUN
fueconorg-4784	15	51	on	on	ADP
fueconorg-4784	15	52	the	the	DET
fueconorg-4784	15	53	balance	balance	NOUN
fueconorg-4784	15	54	sheet	sheet	NOUN
fueconorg-4784	15	55	date	date	NOUN
fueconorg-4784	15	56	the	the	DET
fueconorg-4784	15	57	so	so	ADV
fueconorg-4784	15	58	-	-	PUNCT
fueconorg-4784	15	59	called	call	VERB
fueconorg-4784	15	60	closing	closing	NOUN
fueconorg-4784	15	61	exchange	exchange	NOUN
fueconorg-4784	15	62	rate	rate	NOUN
fueconorg-4784	15	63	)	)	PUNCT
fueconorg-4784	15	64	can	can	AUX
fueconorg-4784	15	65	be	be	AUX
fueconorg-4784	15	66	used	use	VERB
fueconorg-4784	15	67	during	during	ADP
fueconorg-4784	15	68	the	the	DET
fueconorg-4784	15	69	translation	translation	NOUN
fueconorg-4784	15	70	,	,	PUNCT
fueconorg-4784	15	71	leads	lead	VERB
fueconorg-4784	15	72	to	to	ADP
fueconorg-4784	15	73	the	the	DET
fueconorg-4784	15	74	conclusion	conclusion	NOUN
fueconorg-4784	15	75	that	that	SCONJ
fueconorg-4784	15	76	the	the	DET
fueconorg-4784	15	77	choice	choice	NOUN
fueconorg-4784	15	78	of	of	ADP
fueconorg-4784	15	79	the	the	DET
fueconorg-4784	15	80	exchange	exchange	NOUN
fueconorg-4784	15	81	rate	rate	NOUN
fueconorg-4784	15	82	is	be	AUX
fueconorg-4784	15	83	representative	representative	ADJ
fueconorg-4784	15	84	of	of	ADP
fueconorg-4784	15	85	immediate	immediate	ADJ
fueconorg-4784	15	86	implementation	implementation	NOUN
fueconorg-4784	15	87	of	of	ADP
fueconorg-4784	15	88	an	an	DET
fueconorg-4784	15	89	assessment	assessment	NOUN
fueconorg-4784	15	90	policy	policy	NOUN
fueconorg-4784	15	91	which	which	PRON
fueconorg-4784	15	92	has	have	VERB
fueconorg-4784	15	93	reflections	reflection	NOUN
fueconorg-4784	15	94	on	on	ADP
fueconorg-4784	15	95	all	all	DET
fueconorg-4784	15	96	elements	element	NOUN
fueconorg-4784	15	97	of	of	ADP
fueconorg-4784	15	98	the	the	DET
fueconorg-4784	15	99	annual	annual	ADJ
fueconorg-4784	15	100	financial	financial	ADJ
fueconorg-4784	15	101	report	report	NOUN
fueconorg-4784	15	102	.	.	PUNCT
fueconorg-4784	16	1	however	however	ADV
fueconorg-4784	16	2	,	,	PUNCT
fueconorg-4784	16	3	even	even	ADV
fueconorg-4784	16	4	a	a	DET
fueconorg-4784	16	5	company	company	NOUN
fueconorg-4784	16	6	that	that	PRON
fueconorg-4784	16	7	is	be	AUX
fueconorg-4784	16	8	exclusively	exclusively	ADV
fueconorg-4784	16	9	focused	focus	VERB
fueconorg-4784	16	10	on	on	ADP
fueconorg-4784	16	11	the	the	DET
fueconorg-4784	16	12	national	national	ADJ
fueconorg-4784	16	13	market	market	NOUN
fueconorg-4784	16	14	and	and	CCONJ
fueconorg-4784	16	15	business	business	NOUN
fueconorg-4784	16	16	within	within	ADP
fueconorg-4784	16	17	the	the	DET
fueconorg-4784	16	18	national	national	ADJ
fueconorg-4784	16	19	framework	framework	NOUN
fueconorg-4784	16	20	is	be	AUX
fueconorg-4784	16	21	also	also	ADV
fueconorg-4784	16	22	exposed	expose	VERB
fueconorg-4784	16	23	to	to	ADP
fueconorg-4784	16	24	the	the	DET
fueconorg-4784	16	25	effects	effect	NOUN
fueconorg-4784	16	26	of	of	ADP
fueconorg-4784	16	27	the	the	DET
fueconorg-4784	16	28	foreign	foreign	ADJ
fueconorg-4784	16	29	exchange	exchange	NOUN
fueconorg-4784	16	30	currency	currency	NOUN
fueconorg-4784	16	31	rates	rate	NOUN
fueconorg-4784	16	32	.	.	PUNCT
fueconorg-4784	17	1	this	this	PRON
fueconorg-4784	17	2	means	mean	VERB
fueconorg-4784	17	3	that	that	SCONJ
fueconorg-4784	17	4	all	all	DET
fueconorg-4784	17	5	companies	company	NOUN
fueconorg-4784	17	6	are	be	AUX
fueconorg-4784	17	7	exposed	expose	VERB
fueconorg-4784	17	8	to	to	ADP
fueconorg-4784	17	9	the	the	DET
fueconorg-4784	17	10	influence	influence	NOUN
fueconorg-4784	17	11	of	of	ADP
fueconorg-4784	17	12	a	a	DET
fueconorg-4784	17	13	foreign	foreign	ADJ
fueconorg-4784	17	14	exchange	exchange	NOUN
fueconorg-4784	17	15	rate	rate	NOUN
fueconorg-4784	17	16	change	change	NOUN
fueconorg-4784	17	17	.	.	PUNCT
fueconorg-4784	18	1	it	it	PRON
fueconorg-4784	18	2	is	be	AUX
fueconorg-4784	18	3	particularly	particularly	ADV
fueconorg-4784	18	4	important	important	ADJ
fueconorg-4784	18	5	for	for	SCONJ
fueconorg-4784	18	6	the	the	DET
fueconorg-4784	18	7	company	company	NOUN
fueconorg-4784	18	8	’s	’s	PART
fueconorg-4784	18	9	management	management	NOUN
fueconorg-4784	18	10	to	to	PART
fueconorg-4784	18	11	be	be	AUX
fueconorg-4784	18	12	aware	aware	ADJ
fueconorg-4784	18	13	of	of	ADP
fueconorg-4784	18	14	the	the	DET
fueconorg-4784	18	15	above	above	NOUN
fueconorg-4784	18	16	said	say	VERB
fueconorg-4784	18	17	risk	risk	NOUN
fueconorg-4784	18	18	and	and	CCONJ
fueconorg-4784	18	19	to	to	PART
fueconorg-4784	18	20	take	take	VERB
fueconorg-4784	18	21	appropriate	appropriate	ADJ
fueconorg-4784	18	22	measures	measure	NOUN
fueconorg-4784	18	23	to	to	PART
fueconorg-4784	18	24	mitigate	mitigate	VERB
fueconorg-4784	18	25	and	and	CCONJ
fueconorg-4784	18	26	manage	manage	VERB
fueconorg-4784	18	27	that	that	DET
fueconorg-4784	18	28	risk	risk	NOUN
fueconorg-4784	18	29	.	.	PUNCT
fueconorg-4784	19	1	all	all	DET
fueconorg-4784	19	2	the	the	DET
fueconorg-4784	19	3	above	above	ADJ
fueconorg-4784	19	4	mentioned	mention	VERB
fueconorg-4784	19	5	confirms	confirm	VERB
fueconorg-4784	19	6	that	that	SCONJ
fueconorg-4784	19	7	the	the	DET
fueconorg-4784	19	8	accounting	accounting	NOUN
fueconorg-4784	19	9	coverage	coverage	NOUN
fueconorg-4784	19	10	of	of	ADP
fueconorg-4784	19	11	changes	change	NOUN
fueconorg-4784	19	12	in	in	ADP
fueconorg-4784	19	13	the	the	DET
fueconorg-4784	19	14	exchange	exchange	NOUN
fueconorg-4784	19	15	rate	rate	NOUN
fueconorg-4784	19	16	is	be	AUX
fueconorg-4784	19	17	a	a	DET
fueconorg-4784	19	18	very	very	ADV
fueconorg-4784	19	19	challenging	challenging	ADJ
fueconorg-4784	19	20	area	area	NOUN
fueconorg-4784	19	21	since	since	SCONJ
fueconorg-4784	19	22	it	it	PRON
fueconorg-4784	19	23	has	have	VERB
fueconorg-4784	19	24	important	important	ADJ
fueconorg-4784	19	25	implications	implication	NOUN
fueconorg-4784	19	26	on	on	ADP
fueconorg-4784	19	27	the	the	DET
fueconorg-4784	19	28	content	content	NOUN
fueconorg-4784	19	29	and	and	CCONJ
fueconorg-4784	19	30	the	the	DET
fueconorg-4784	19	31	value	value	NOUN
fueconorg-4784	19	32	of	of	ADP
fueconorg-4784	19	33	individual	individual	ADJ
fueconorg-4784	19	34	elements	element	NOUN
fueconorg-4784	19	35	of	of	ADP
fueconorg-4784	19	36	the	the	DET
fueconorg-4784	19	37	financial	financial	ADJ
fueconorg-4784	19	38	statements	statement	NOUN
fueconorg-4784	19	39	,	,	PUNCT
fueconorg-4784	19	40	financial	financial	ADJ
fueconorg-4784	19	41	position	position	NOUN
fueconorg-4784	19	42	and	and	CCONJ
fueconorg-4784	19	43	profitability	profitability	NOUN
fueconorg-4784	19	44	of	of	ADP
fueconorg-4784	19	45	a	a	DET
fueconorg-4784	19	46	company	company	NOUN
fueconorg-4784	19	47	.	.	PUNCT
fueconorg-4784	20	1	in	in	ADP
fueconorg-4784	20	2	order	order	NOUN
fueconorg-4784	20	3	to	to	PART
fueconorg-4784	20	4	understand	understand	VERB
fueconorg-4784	20	5	all	all	DET
fueconorg-4784	20	6	the	the	DET
fueconorg-4784	20	7	complexities	complexity	NOUN
fueconorg-4784	20	8	of	of	ADP
fueconorg-4784	20	9	the	the	DET
fueconorg-4784	20	10	stated	state	VERB
fueconorg-4784	20	11	issues	issue	NOUN
fueconorg-4784	20	12	,	,	PUNCT
fueconorg-4784	20	13	in	in	ADP
fueconorg-4784	20	14	this	this	DET
fueconorg-4784	20	15	paper	paper	NOUN
fueconorg-4784	20	16	we	we	PRON
fueconorg-4784	20	17	are	be	AUX
fueconorg-4784	20	18	going	go	VERB
fueconorg-4784	20	19	to	to	PART
fueconorg-4784	20	20	point	point	VERB
fueconorg-4784	20	21	out	out	ADP
fueconorg-4784	20	22	at	at	ADP
fueconorg-4784	20	23	events	event	NOUN
fueconorg-4784	20	24	that	that	PRON
fueconorg-4784	20	25	initiate	initiate	VERB
fueconorg-4784	20	26	the	the	DET
fueconorg-4784	20	27	creation	creation	NOUN
fueconorg-4784	20	28	of	of	ADP
fueconorg-4784	20	29	transactions	transaction	NOUN
fueconorg-4784	20	30	in	in	ADP
fueconorg-4784	20	31	a	a	DET
fueconorg-4784	20	32	foreign	foreign	ADJ
fueconorg-4784	20	33	currency	currency	NOUN
fueconorg-4784	20	34	,	,	PUNCT
fueconorg-4784	20	35	the	the	DET
fueconorg-4784	20	36	specifics	specific	NOUN
fueconorg-4784	20	37	of	of	ADP
fueconorg-4784	20	38	accounting	accounting	NOUN
fueconorg-4784	20	39	inclusion	inclusion	NOUN
fueconorg-4784	20	40	and	and	CCONJ
fueconorg-4784	20	41	the	the	DET
fueconorg-4784	20	42	treatment	treatment	NOUN
fueconorg-4784	20	43	of	of	ADP
fueconorg-4784	20	44	exchange	exchange	NOUN
fueconorg-4784	20	45	rate	rate	NOUN
fueconorg-4784	20	46	differences	difference	NOUN
fueconorg-4784	20	47	,	,	PUNCT
fueconorg-4784	20	48	as	as	ADV
fueconorg-4784	20	49	well	well	ADV
fueconorg-4784	20	50	as	as	ADP
fueconorg-4784	20	51	the	the	DET
fueconorg-4784	20	52	possibility	possibility	NOUN
fueconorg-4784	20	53	to	to	PART
fueconorg-4784	20	54	choose	choose	VERB
fueconorg-4784	20	55	the	the	DET
fueconorg-4784	20	56	functional	functional	ADJ
fueconorg-4784	20	57	currency	currency	NOUN
fueconorg-4784	20	58	and	and	CCONJ
fueconorg-4784	20	59	exchange	exchange	NOUN
fueconorg-4784	20	60	rate	rate	NOUN
fueconorg-4784	20	61	as	as	ADP
fueconorg-4784	20	62	an	an	DET
fueconorg-4784	20	63	integral	integral	ADJ
fueconorg-4784	20	64	part	part	NOUN
fueconorg-4784	20	65	of	of	ADP
fueconorg-4784	20	66	the	the	DET
fueconorg-4784	20	67	financial	financial	ADJ
fueconorg-4784	20	68	reporting	reporting	NOUN
fueconorg-4784	20	69	policy	policy	NOUN
fueconorg-4784	20	70	.	.	PUNCT
fueconorg-4784	21	1	1	1	X
fueconorg-4784	21	2	.	.	X
fueconorg-4784	21	3	foreign	foreign	ADJ
fueconorg-4784	21	4	currency	currency	NOUN
fueconorg-4784	21	5	transactions	transaction	NOUN
fueconorg-4784	21	6	foreign	foreign	ADJ
fueconorg-4784	21	7	currency	currency	NOUN
fueconorg-4784	21	8	transaction	transaction	NOUN
fueconorg-4784	21	9	is	be	AUX
fueconorg-4784	21	10	a	a	DET
fueconorg-4784	21	11	transaction	transaction	NOUN
fueconorg-4784	21	12	that	that	PRON
fueconorg-4784	21	13	is	be	AUX
fueconorg-4784	21	14	disclosed	disclose	VERB
fueconorg-4784	21	15	or	or	CCONJ
fueconorg-4784	21	16	requires	require	VERB
fueconorg-4784	21	17	a	a	DET
fueconorg-4784	21	18	foreign	foreign	ADJ
fueconorg-4784	21	19	currency	currency	NOUN
fueconorg-4784	21	20	account	account	NOUN
fueconorg-4784	21	21	(	(	PUNCT
fueconorg-4784	21	22	calculation	calculation	NOUN
fueconorg-4784	21	23	)	)	PUNCT
fueconorg-4784	21	24	,	,	PUNCT
fueconorg-4784	21	25	that	that	ADV
fueconorg-4784	21	26	is	is	ADV
fueconorg-4784	21	27	,	,	PUNCT
fueconorg-4784	21	28	a	a	DET
fueconorg-4784	21	29	transaction	transaction	NOUN
fueconorg-4784	21	30	which	which	PRON
fueconorg-4784	21	31	can	can	AUX
fueconorg-4784	21	32	be	be	AUX
fueconorg-4784	21	33	initiated	initiate	VERB
fueconorg-4784	21	34	by	by	ADP
fueconorg-4784	21	35	the	the	DET
fueconorg-4784	21	36	following	follow	VERB
fueconorg-4784	21	37	events	event	NOUN
fueconorg-4784	21	38	(	(	PUNCT
fueconorg-4784	21	39	shahrokh	shahrokh	PROPN
fueconorg-4784	21	40	&	&	CCONJ
fueconorg-4784	21	41	saudagaran	saudagaran	PROPN
fueconorg-4784	21	42	,	,	PUNCT
fueconorg-4784	21	43	2009	2009	NUM
fueconorg-4784	21	44	):	):	PUNCT
fueconorg-4784	21	45			NOUN
fueconorg-4784	21	46	purchase	purchase	NOUN
fueconorg-4784	21	47	or	or	CCONJ
fueconorg-4784	21	48	sale	sale	NOUN
fueconorg-4784	21	49	of	of	ADP
fueconorg-4784	21	50	goods	good	NOUN
fueconorg-4784	21	51	whose	whose	DET
fueconorg-4784	21	52	prices	price	NOUN
fueconorg-4784	21	53	are	be	AUX
fueconorg-4784	21	54	denominated	denominate	VERB
fueconorg-4784	21	55	in	in	ADP
fueconorg-4784	21	56	a	a	DET
fueconorg-4784	21	57	foreign	foreign	ADJ
fueconorg-4784	21	58	currency	currency	NOUN
fueconorg-4784	21	59	on	on	ADP
fueconorg-4784	21	60	the	the	DET
fueconorg-4784	21	61	basis	basis	NOUN
fueconorg-4784	21	62	of	of	ADP
fueconorg-4784	21	63	which	which	PRON
fueconorg-4784	21	64	the	the	DET
fueconorg-4784	21	65	statement	statement	NOUN
fueconorg-4784	21	66	of	of	ADP
fueconorg-4784	21	67	financial	financial	ADJ
fueconorg-4784	21	68	position	position	NOUN
fueconorg-4784	21	69	contains	contain	VERB
fueconorg-4784	21	70	foreign	foreign	ADJ
fueconorg-4784	21	71	currency	currency	NOUN
fueconorg-4784	21	72	receivables	receivables	NOUN
fueconorg-4784	21	73	and	and	CCONJ
fueconorg-4784	21	74	foreign	foreign	ADJ
fueconorg-4784	21	75	currency	currency	NOUN
fueconorg-4784	21	76	liabilities	liability	NOUN
fueconorg-4784	21	77	positions	position	NOUN
fueconorg-4784	21	78	;	;	PUNCT
fueconorg-4784	22	1			X
fueconorg-4784	22	2	lending	lending	NOUN
fueconorg-4784	22	3	(	(	PUNCT
fueconorg-4784	22	4	investing	investing	NOUN
fueconorg-4784	22	5	)	)	PUNCT
fueconorg-4784	22	6	or	or	CCONJ
fueconorg-4784	22	7	borrowing	borrow	VERB
fueconorg-4784	22	8	financial	financial	ADJ
fueconorg-4784	22	9	assets	asset	NOUN
fueconorg-4784	22	10	,	,	PUNCT
fueconorg-4784	22	11	thus	thus	ADV
fueconorg-4784	22	12	creating	create	VERB
fueconorg-4784	22	13	monetary	monetary	ADJ
fueconorg-4784	22	14	items	item	NOUN
fueconorg-4784	22	15	receivables	receivables	NOUN
fueconorg-4784	22	16	and	and	CCONJ
fueconorg-4784	22	17	liabilities	liability	NOUN
fueconorg-4784	22	18	denominated	denominate	VERB
fueconorg-4784	22	19	in	in	ADP
fueconorg-4784	22	20	a	a	DET
fueconorg-4784	22	21	foreign	foreign	ADJ
fueconorg-4784	22	22	currency	currency	NOUN
fueconorg-4784	22	23	;	;	PUNCT
fueconorg-4784	22	24			X
fueconorg-4784	22	25	participation	participation	NOUN
fueconorg-4784	22	26	in	in	ADP
fueconorg-4784	22	27	a	a	DET
fueconorg-4784	22	28	non	non	ADJ
fueconorg-4784	22	29	-	-	ADJ
fueconorg-4784	22	30	executed	execute	VERB
fueconorg-4784	22	31	contract	contract	NOUN
fueconorg-4784	22	32	in	in	ADP
fueconorg-4784	22	33	a	a	DET
fueconorg-4784	22	34	foreign	foreign	ADJ
fueconorg-4784	22	35	currency	currency	NOUN
fueconorg-4784	22	36	,	,	PUNCT
fueconorg-4784	22	37	i.e.	i.e.	X
fueconorg-4784	22	38	the	the	DET
fueconorg-4784	22	39	contract	contract	NOUN
fueconorg-4784	22	40	whose	whose	DET
fueconorg-4784	22	41	execution	execution	NOUN
fueconorg-4784	22	42	has	have	AUX
fueconorg-4784	22	43	begun	begin	VERB
fueconorg-4784	22	44	,	,	PUNCT
fueconorg-4784	22	45	but	but	CCONJ
fueconorg-4784	22	46	which	which	PRON
fueconorg-4784	22	47	on	on	ADP
fueconorg-4784	22	48	the	the	DET
fueconorg-4784	22	49	date	date	NOUN
fueconorg-4784	22	50	of	of	ADP
fueconorg-4784	22	51	the	the	DET
fueconorg-4784	22	52	statement	statement	NOUN
fueconorg-4784	22	53	of	of	ADP
fueconorg-4784	22	54	financial	financial	ADJ
fueconorg-4784	22	55	position	position	NOUN
fueconorg-4784	22	56	is	be	AUX
fueconorg-4784	22	57	not	not	PART
fueconorg-4784	22	58	fully	fully	ADV
fueconorg-4784	22	59	executed	execute	VERB
fueconorg-4784	22	60	,	,	PUNCT
fueconorg-4784	22	61	for	for	ADP
fueconorg-4784	22	62	example	example	NOUN
fueconorg-4784	22	63	,	,	PUNCT
fueconorg-4784	22	64	the	the	DET
fueconorg-4784	22	65	construction	construction	NOUN
fueconorg-4784	22	66	of	of	ADP
fueconorg-4784	22	67	a	a	DET
fueconorg-4784	22	68	property	property	NOUN
fueconorg-4784	22	69	for	for	ADP
fueconorg-4784	22	70	the	the	DET
fueconorg-4784	22	71	needs	need	NOUN
fueconorg-4784	22	72	of	of	ADP
fueconorg-4784	22	73	an	an	DET
fueconorg-4784	22	74	enterprise	enterprise	NOUN
fueconorg-4784	22	75	by	by	ADP
fueconorg-4784	22	76	a	a	DET
fueconorg-4784	22	77	foreign	foreign	ADJ
fueconorg-4784	22	78	contractor	contractor	NOUN
fueconorg-4784	22	79	;	;	PUNCT
fueconorg-4784	22	80			NUM
fueconorg-4784	22	81	other	other	ADJ
fueconorg-4784	22	82	events	event	NOUN
fueconorg-4784	22	83	resulting	result	VERB
fueconorg-4784	22	84	in	in	ADP
fueconorg-4784	22	85	the	the	DET
fueconorg-4784	22	86	acquisition	acquisition	NOUN
fueconorg-4784	22	87	of	of	ADP
fueconorg-4784	22	88	assets	asset	NOUN
fueconorg-4784	22	89	and	and	CCONJ
fueconorg-4784	22	90	the	the	DET
fueconorg-4784	22	91	settlement	settlement	NOUN
fueconorg-4784	22	92	of	of	ADP
fueconorg-4784	22	93	liabilities	liability	NOUN
fueconorg-4784	22	94	denominated	denominate	VERB
fueconorg-4784	22	95	in	in	ADP
fueconorg-4784	22	96	a	a	DET
fueconorg-4784	22	97	foreign	foreign	ADJ
fueconorg-4784	22	98	currency	currency	NOUN
fueconorg-4784	22	99	.	.	PUNCT
fueconorg-4784	23	1	the	the	DET
fueconorg-4784	23	2	accounting	accounting	NOUN
fueconorg-4784	23	3	coverage	coverage	NOUN
fueconorg-4784	23	4	of	of	ADP
fueconorg-4784	23	5	transactions	transaction	NOUN
fueconorg-4784	23	6	in	in	ADP
fueconorg-4784	23	7	a	a	DET
fueconorg-4784	23	8	foreign	foreign	ADJ
fueconorg-4784	23	9	currency	currency	NOUN
fueconorg-4784	23	10	requires	require	VERB
fueconorg-4784	23	11	the	the	DET
fueconorg-4784	23	12	consideration	consideration	NOUN
fueconorg-4784	23	13	of	of	ADP
fueconorg-4784	23	14	the	the	DET
fueconorg-4784	23	15	issue	issue	NOUN
fueconorg-4784	23	16	of	of	ADP
fueconorg-4784	23	17	determining	determine	VERB
fueconorg-4784	23	18	or	or	CCONJ
fueconorg-4784	23	19	selecting	select	VERB
fueconorg-4784	23	20	the	the	DET
fueconorg-4784	23	21	foreign	foreign	ADJ
fueconorg-4784	23	22	exchange	exchange	NOUN
fueconorg-4784	23	23	rate	rate	NOUN
fueconorg-4784	23	24	at	at	ADP
fueconorg-4784	23	25	which	which	PRON
fueconorg-4784	23	26	transactions	transaction	NOUN
fueconorg-4784	23	27	expressed	express	VERB
fueconorg-4784	23	28	in	in	ADP
fueconorg-4784	23	29	foreign	foreign	ADJ
fueconorg-4784	23	30	currency	currency	NOUN
fueconorg-4784	23	31	will	will	AUX
fueconorg-4784	23	32	be	be	AUX
fueconorg-4784	23	33	translated	translate	VERB
fueconorg-4784	23	34	into	into	ADP
fueconorg-4784	23	35	the	the	DET
fueconorg-4784	23	36	reporting	reporting	NOUN
fueconorg-4784	23	37	(	(	PUNCT
fueconorg-4784	23	38	accounting	accounting	NOUN
fueconorg-4784	23	39	)	)	PUNCT
fueconorg-4784	23	40	currency	currency	NOUN
fueconorg-4784	23	41	,	,	PUNCT
fueconorg-4784	23	42	as	as	ADV
fueconorg-4784	23	43	well	well	ADV
fueconorg-4784	23	44	as	as	ADP
fueconorg-4784	23	45	the	the	DET
fueconorg-4784	23	46	key	key	ADJ
fueconorg-4784	23	47	issues	issue	NOUN
fueconorg-4784	23	48	in	in	ADP
fueconorg-4784	23	49	the	the	DET
fueconorg-4784	23	50	translation	translation	NOUN
fueconorg-4784	23	51	of	of	ADP
fueconorg-4784	23	52	the	the	DET
fueconorg-4784	23	53	financial	financial	ADJ
fueconorg-4784	23	54	statements	statement	NOUN
fueconorg-4784	23	55	of	of	ADP
fueconorg-4784	23	56	multinational	multinational	ADJ
fueconorg-4784	23	57	companies	company	NOUN
fueconorg-4784	23	58	185	185	NUM
fueconorg-4784	23	59	defining	define	VERB
fueconorg-4784	23	60	the	the	DET
fueconorg-4784	23	61	manner	manner	NOUN
fueconorg-4784	23	62	in	in	ADP
fueconorg-4784	23	63	which	which	PRON
fueconorg-4784	23	64	the	the	DET
fueconorg-4784	23	65	effects	effect	NOUN
fueconorg-4784	23	66	of	of	ADP
fueconorg-4784	23	67	the	the	DET
fueconorg-4784	23	68	change	change	NOUN
fueconorg-4784	23	69	in	in	ADP
fueconorg-4784	23	70	the	the	DET
fueconorg-4784	23	71	foreign	foreign	ADJ
fueconorg-4784	23	72	exchange	exchange	NOUN
fueconorg-4784	23	73	rate	rate	NOUN
fueconorg-4784	23	74	should	should	AUX
fueconorg-4784	23	75	be	be	AUX
fueconorg-4784	23	76	recognized	recognize	VERB
fueconorg-4784	23	77	in	in	ADP
fueconorg-4784	23	78	the	the	DET
fueconorg-4784	23	79	financial	financial	ADJ
fueconorg-4784	23	80	statements	statement	NOUN
fueconorg-4784	23	81	.	.	PUNCT
fueconorg-4784	24	1	the	the	DET
fueconorg-4784	24	2	issue	issue	NOUN
fueconorg-4784	24	3	of	of	ADP
fueconorg-4784	24	4	initial	initial	ADJ
fueconorg-4784	24	5	recognition	recognition	NOUN
fueconorg-4784	24	6	of	of	ADP
fueconorg-4784	24	7	the	the	DET
fueconorg-4784	24	8	foreign	foreign	ADJ
fueconorg-4784	24	9	currency	currency	NOUN
fueconorg-4784	24	10	transactions	transaction	NOUN
fueconorg-4784	24	11	is	be	AUX
fueconorg-4784	24	12	resolved	resolve	VERB
fueconorg-4784	24	13	in	in	ADP
fueconorg-4784	24	14	accordance	accordance	NOUN
fueconorg-4784	24	15	with	with	ADP
fueconorg-4784	24	16	ias	ias	PROPN
fueconorg-4784	24	17	21	21	NUM
fueconorg-4784	24	18	the	the	DET
fueconorg-4784	24	19	effects	effect	NOUN
fueconorg-4784	24	20	of	of	ADP
fueconorg-4784	24	21	changes	change	NOUN
fueconorg-4784	24	22	in	in	ADP
fueconorg-4784	24	23	foreign	foreign	ADJ
fueconorg-4784	24	24	exchange	exchange	NOUN
fueconorg-4784	24	25	rates	rate	NOUN
fueconorg-4784	24	26	,	,	PUNCT
fueconorg-4784	24	27	in	in	ADP
fueconorg-4784	24	28	a	a	DET
fueconorg-4784	24	29	way	way	NOUN
fueconorg-4784	24	30	that	that	PRON
fueconorg-4784	24	31	the	the	DET
fueconorg-4784	24	32	translation	translation	NOUN
fueconorg-4784	24	33	of	of	ADP
fueconorg-4784	24	34	income	income	NOUN
fueconorg-4784	24	35	and	and	CCONJ
fueconorg-4784	24	36	expenditures	expenditure	NOUN
fueconorg-4784	24	37	items	item	NOUN
fueconorg-4784	24	38	,	,	PUNCT
fueconorg-4784	24	39	as	as	ADV
fueconorg-4784	24	40	well	well	ADV
fueconorg-4784	24	41	as	as	ADP
fueconorg-4784	24	42	of	of	ADP
fueconorg-4784	24	43	the	the	DET
fueconorg-4784	24	44	financial	financial	ADJ
fueconorg-4784	24	45	position	position	NOUN
fueconorg-4784	24	46	into	into	ADP
fueconorg-4784	24	47	a	a	DET
fueconorg-4784	24	48	reporting	reporting	NOUN
fueconorg-4784	24	49	exchange	exchange	NOUN
fueconorg-4784	24	50	rate	rate	NOUN
fueconorg-4784	24	51	is	be	AUX
fueconorg-4784	24	52	performed	perform	VERB
fueconorg-4784	24	53	through	through	ADP
fueconorg-4784	24	54	the	the	DET
fueconorg-4784	24	55	application	application	NOUN
fueconorg-4784	24	56	of	of	ADP
fueconorg-4784	24	57	the	the	DET
fueconorg-4784	24	58	exchange	exchange	NOUN
fueconorg-4784	24	59	rate	rate	NOUN
fueconorg-4784	24	60	valid	valid	ADJ
fueconorg-4784	24	61	on	on	ADP
fueconorg-4784	24	62	the	the	DET
fueconorg-4784	24	63	transaction	transaction	NOUN
fueconorg-4784	24	64	date	date	NOUN
fueconorg-4784	24	65	,	,	PUNCT
fueconorg-4784	24	66	that	that	PRON
fueconorg-4784	24	67	is	be	AUX
fueconorg-4784	24	68	at	at	ADP
fueconorg-4784	24	69	the	the	DET
fueconorg-4784	24	70	current	current	ADJ
fueconorg-4784	24	71	exchange	exchange	NOUN
fueconorg-4784	24	72	rate	rate	NOUN
fueconorg-4784	24	73	,	,	PUNCT
fueconorg-4784	24	74	which	which	PRON
fueconorg-4784	24	75	has	have	AUX
fueconorg-4784	24	76	been	be	AUX
fueconorg-4784	24	77	published	publish	VERB
fueconorg-4784	24	78	by	by	ADP
fueconorg-4784	24	79	the	the	DET
fueconorg-4784	24	80	authorized	authorized	ADJ
fueconorg-4784	24	81	institution	institution	NOUN
fueconorg-4784	24	82	(	(	PUNCT
fueconorg-4784	24	83	central	central	ADJ
fueconorg-4784	24	84	bank	bank	NOUN
fueconorg-4784	24	85	)	)	PUNCT
fueconorg-4784	24	86	.	.	PUNCT
fueconorg-4784	25	1	for	for	ADP
fueconorg-4784	25	2	practical	practical	ADJ
fueconorg-4784	25	3	reasons	reason	NOUN
fueconorg-4784	25	4	,	,	PUNCT
fueconorg-4784	25	5	the	the	DET
fueconorg-4784	25	6	standard	standard	NOUN
fueconorg-4784	25	7	allows	allow	VERB
fueconorg-4784	25	8	the	the	DET
fueconorg-4784	25	9	application	application	NOUN
fueconorg-4784	25	10	of	of	ADP
fueconorg-4784	25	11	a	a	DET
fueconorg-4784	25	12	foreign	foreign	ADJ
fueconorg-4784	25	13	exchange	exchange	NOUN
fueconorg-4784	25	14	rate	rate	NOUN
fueconorg-4784	25	15	that	that	PRON
fueconorg-4784	25	16	is	be	AUX
fueconorg-4784	25	17	approximate	approximate	ADJ
fueconorg-4784	25	18	to	to	ADP
fueconorg-4784	25	19	the	the	DET
fueconorg-4784	25	20	actual	actual	ADJ
fueconorg-4784	25	21	exchange	exchange	NOUN
fueconorg-4784	25	22	rate	rate	NOUN
fueconorg-4784	25	23	on	on	ADP
fueconorg-4784	25	24	the	the	DET
fueconorg-4784	25	25	transaction	transaction	NOUN
fueconorg-4784	25	26	date	date	NOUN
fueconorg-4784	25	27	.	.	PUNCT
fueconorg-4784	26	1	hence	hence	ADV
fueconorg-4784	26	2	,	,	PUNCT
fueconorg-4784	26	3	for	for	ADP
fueconorg-4784	26	4	example	example	NOUN
fueconorg-4784	26	5	,	,	PUNCT
fueconorg-4784	26	6	the	the	DET
fueconorg-4784	26	7	average	average	ADJ
fueconorg-4784	26	8	weekly	weekly	ADJ
fueconorg-4784	26	9	or	or	CCONJ
fueconorg-4784	26	10	monthly	monthly	ADJ
fueconorg-4784	26	11	rate	rate	NOUN
fueconorg-4784	26	12	is	be	AUX
fueconorg-4784	26	13	relevant	relevant	ADJ
fueconorg-4784	26	14	for	for	ADP
fueconorg-4784	26	15	all	all	DET
fueconorg-4784	26	16	the	the	DET
fueconorg-4784	26	17	transactions	transaction	NOUN
fueconorg-4784	26	18	which	which	PRON
fueconorg-4784	26	19	have	have	AUX
fueconorg-4784	26	20	occurred	occur	VERB
fueconorg-4784	26	21	during	during	ADP
fueconorg-4784	26	22	a	a	DET
fueconorg-4784	26	23	specific	specific	ADJ
fueconorg-4784	26	24	period	period	NOUN
fueconorg-4784	26	25	.	.	PUNCT
fueconorg-4784	27	1	however	however	ADV
fueconorg-4784	27	2	,	,	PUNCT
fueconorg-4784	27	3	in	in	ADP
fueconorg-4784	27	4	conditions	condition	NOUN
fueconorg-4784	27	5	of	of	ADP
fueconorg-4784	27	6	significant	significant	ADJ
fueconorg-4784	27	7	exchange	exchange	NOUN
fueconorg-4784	27	8	rate	rate	NOUN
fueconorg-4784	27	9	fluctuations	fluctuation	NOUN
fueconorg-4784	27	10	such	such	ADJ
fueconorg-4784	27	11	practice	practice	NOUN
fueconorg-4784	27	12	is	be	AUX
fueconorg-4784	27	13	inappropriate	inappropriate	ADJ
fueconorg-4784	27	14	because	because	SCONJ
fueconorg-4784	27	15	financial	financial	ADJ
fueconorg-4784	27	16	transactions	transaction	NOUN
fueconorg-4784	27	17	would	would	AUX
fueconorg-4784	27	18	not	not	PART
fueconorg-4784	27	19	be	be	AUX
fueconorg-4784	27	20	expressed	express	VERB
fueconorg-4784	27	21	at	at	ADP
fueconorg-4784	27	22	their	their	PRON
fueconorg-4784	27	23	fair	fair	ADJ
fueconorg-4784	27	24	value	value	NOUN
fueconorg-4784	27	25	.	.	PUNCT
fueconorg-4784	28	1	different	different	ADJ
fueconorg-4784	28	2	exchange	exchange	NOUN
fueconorg-4784	28	3	rates	rate	NOUN
fueconorg-4784	28	4	can	can	AUX
fueconorg-4784	28	5	be	be	AUX
fueconorg-4784	28	6	used	use	VERB
fueconorg-4784	28	7	for	for	ADP
fueconorg-4784	28	8	the	the	DET
fueconorg-4784	28	9	translation	translation	NOUN
fueconorg-4784	28	10	of	of	ADP
fueconorg-4784	28	11	transactions	transaction	NOUN
fueconorg-4784	28	12	in	in	ADP
fueconorg-4784	28	13	foreign	foreign	ADJ
fueconorg-4784	28	14	currencies	currency	NOUN
fueconorg-4784	28	15	closing	closing	NOUN
fueconorg-4784	28	16	exchange	exchange	NOUN
fueconorg-4784	28	17	rate	rate	NOUN
fueconorg-4784	28	18	or	or	CCONJ
fueconorg-4784	28	19	exchange	exchange	NOUN
fueconorg-4784	28	20	rate	rate	NOUN
fueconorg-4784	28	21	on	on	ADP
fueconorg-4784	28	22	the	the	DET
fueconorg-4784	28	23	balance	balance	NOUN
fueconorg-4784	28	24	sheet	sheet	NOUN
fueconorg-4784	28	25	date	date	NOUN
fueconorg-4784	28	26	,	,	PUNCT
fueconorg-4784	28	27	so	so	ADV
fueconorg-4784	28	28	-	-	PUNCT
fueconorg-4784	28	29	called	call	VERB
fueconorg-4784	28	30	spot	spot	NOUN
fueconorg-4784	28	31	rate	rate	NOUN
fueconorg-4784	28	32	or	or	CCONJ
fueconorg-4784	28	33	spot	spot	NOUN
fueconorg-4784	28	34	price	price	NOUN
fueconorg-4784	28	35	that	that	PRON
fueconorg-4784	28	36	is	be	AUX
fueconorg-4784	28	37	an	an	DET
fueconorg-4784	28	38	exchange	exchange	NOUN
fueconorg-4784	28	39	rate	rate	NOUN
fueconorg-4784	28	40	on	on	ADP
fueconorg-4784	28	41	the	the	DET
fueconorg-4784	28	42	spot	spot	NOUN
fueconorg-4784	28	43	,	,	PUNCT
fueconorg-4784	28	44	a	a	DET
fueconorg-4784	28	45	future	future	ADJ
fueconorg-4784	28	46	exchange	exchange	NOUN
fueconorg-4784	28	47	rate	rate	NOUN
fueconorg-4784	28	48	,	,	PUNCT
fueconorg-4784	28	49	which	which	PRON
fueconorg-4784	28	50	essentially	essentially	ADV
fueconorg-4784	28	51	has	have	VERB
fueconorg-4784	28	52	the	the	DET
fueconorg-4784	28	53	character	character	NOUN
fueconorg-4784	28	54	of	of	ADP
fueconorg-4784	28	55	a	a	DET
fueconorg-4784	28	56	hedging	hedging	NOUN
fueconorg-4784	28	57	instrument	instrument	NOUN
fueconorg-4784	28	58	against	against	ADP
fueconorg-4784	28	59	foreign	foreign	ADJ
fueconorg-4784	28	60	currency	currency	NOUN
fueconorg-4784	28	61	risk	risk	NOUN
fueconorg-4784	28	62	,	,	PUNCT
fueconorg-4784	28	63	the	the	DET
fueconorg-4784	28	64	essence	essence	NOUN
fueconorg-4784	28	65	of	of	ADP
fueconorg-4784	28	66	which	which	PRON
fueconorg-4784	28	67	is	be	AUX
fueconorg-4784	28	68	reflected	reflect	VERB
fueconorg-4784	28	69	in	in	ADP
fueconorg-4784	28	70	being	be	AUX
fueconorg-4784	28	71	based	base	VERB
fueconorg-4784	28	72	on	on	ADP
fueconorg-4784	28	73	an	an	DET
fueconorg-4784	28	74	exchange	exchange	NOUN
fueconorg-4784	28	75	contract	contract	NOUN
fueconorg-4784	28	76	on	on	ADP
fueconorg-4784	28	77	a	a	DET
fueconorg-4784	28	78	future	future	ADJ
fueconorg-4784	28	79	date	date	NOUN
fueconorg-4784	28	80	.	.	PUNCT
fueconorg-4784	29	1	in	in	ADP
fueconorg-4784	29	2	accordance	accordance	NOUN
fueconorg-4784	29	3	with	with	ADP
fueconorg-4784	29	4	ias	ias	PROPN
fueconorg-4784	29	5	21	21	NUM
fueconorg-4784	29	6	,	,	PUNCT
fueconorg-4784	29	7	monetary	monetary	ADJ
fueconorg-4784	29	8	items	item	NOUN
fueconorg-4784	29	9	denominated	denominate	VERB
fueconorg-4784	29	10	in	in	ADP
fueconorg-4784	29	11	a	a	DET
fueconorg-4784	29	12	foreign	foreign	ADJ
fueconorg-4784	29	13	currency	currency	NOUN
fueconorg-4784	29	14	,	,	PUNCT
fueconorg-4784	29	15	such	such	ADJ
fueconorg-4784	29	16	as	as	ADP
fueconorg-4784	29	17	liabilities	liability	NOUN
fueconorg-4784	29	18	to	to	ADP
fueconorg-4784	29	19	suppliers	supplier	NOUN
fueconorg-4784	29	20	or	or	CCONJ
fueconorg-4784	29	21	receivables	receivable	NOUN
fueconorg-4784	29	22	denominated	denominate	VERB
fueconorg-4784	29	23	in	in	ADP
fueconorg-4784	29	24	a	a	DET
fueconorg-4784	29	25	foreign	foreign	ADJ
fueconorg-4784	29	26	currency	currency	NOUN
fueconorg-4784	29	27	arising	arise	VERB
fueconorg-4784	29	28	from	from	ADP
fueconorg-4784	29	29	the	the	DET
fueconorg-4784	29	30	purchase	purchase	NOUN
fueconorg-4784	29	31	or	or	CCONJ
fueconorg-4784	29	32	sale	sale	NOUN
fueconorg-4784	29	33	of	of	ADP
fueconorg-4784	29	34	goods	good	NOUN
fueconorg-4784	29	35	,	,	PUNCT
fueconorg-4784	29	36	liabilities	liability	NOUN
fueconorg-4784	29	37	and	and	CCONJ
fueconorg-4784	29	38	receivables	receivables	NOUN
fueconorg-4784	29	39	on	on	ADP
fueconorg-4784	29	40	advances	advance	NOUN
fueconorg-4784	29	41	and	and	CCONJ
fueconorg-4784	29	42	loans	loan	NOUN
fueconorg-4784	29	43	received	receive	VERB
fueconorg-4784	29	44	or	or	CCONJ
fueconorg-4784	29	45	approved	approve	VERB
fueconorg-4784	29	46	in	in	ADP
fueconorg-4784	29	47	a	a	DET
fueconorg-4784	29	48	foreign	foreign	ADJ
fueconorg-4784	29	49	currency	currency	NOUN
fueconorg-4784	29	50	,	,	PUNCT
fueconorg-4784	29	51	as	as	ADV
fueconorg-4784	29	52	well	well	ADV
fueconorg-4784	29	53	as	as	ADP
fueconorg-4784	29	54	cash	cash	NOUN
fueconorg-4784	29	55	and	and	CCONJ
fueconorg-4784	29	56	balance	balance	NOUN
fueconorg-4784	29	57	in	in	ADP
fueconorg-4784	29	58	a	a	DET
fueconorg-4784	29	59	bank	bank	NOUN
fueconorg-4784	29	60	denominated	denominate	VERB
fueconorg-4784	29	61	in	in	ADP
fueconorg-4784	29	62	the	the	DET
fueconorg-4784	29	63	foreign	foreign	ADJ
fueconorg-4784	29	64	currency	currency	NOUN
fueconorg-4784	29	65	,	,	PUNCT
fueconorg-4784	29	66	are	be	AUX
fueconorg-4784	29	67	translated	translate	VERB
fueconorg-4784	29	68	into	into	ADP
fueconorg-4784	29	69	the	the	DET
fueconorg-4784	29	70	reporting	reporting	NOUN
fueconorg-4784	29	71	currency	currency	NOUN
fueconorg-4784	29	72	using	use	VERB
fueconorg-4784	29	73	the	the	DET
fueconorg-4784	29	74	closing	closing	NOUN
fueconorg-4784	29	75	exchange	exchange	NOUN
fueconorg-4784	29	76	rate	rate	NOUN
fueconorg-4784	29	77	.	.	PUNCT
fueconorg-4784	30	1	non	non	ADJ
fueconorg-4784	30	2	-	-	ADJ
fueconorg-4784	30	3	monetary	monetary	ADJ
fueconorg-4784	30	4	items	item	NOUN
fueconorg-4784	30	5	based	base	VERB
fueconorg-4784	30	6	on	on	ADP
fueconorg-4784	30	7	a	a	DET
fueconorg-4784	30	8	historical	historical	ADJ
fueconorg-4784	30	9	basis	basis	NOUN
fueconorg-4784	30	10	(	(	PUNCT
fueconorg-4784	30	11	purchase	purchase	VERB
fueconorg-4784	30	12	price	price	NOUN
fueconorg-4784	30	13	elements	element	NOUN
fueconorg-4784	30	14	,	,	PUNCT
fueconorg-4784	30	15	that	that	PRON
fueconorg-4784	30	16	is	be	AUX
fueconorg-4784	30	17	cost	cost	NOUN
fueconorg-4784	30	18	price	price	NOUN
fueconorg-4784	30	19	)	)	PUNCT
fueconorg-4784	30	20	which	which	PRON
fueconorg-4784	30	21	were	be	AUX
fueconorg-4784	30	22	paid	pay	VERB
fueconorg-4784	30	23	in	in	ADP
fueconorg-4784	30	24	a	a	DET
fueconorg-4784	30	25	foreign	foreign	ADJ
fueconorg-4784	30	26	currency	currency	NOUN
fueconorg-4784	30	27	during	during	ADP
fueconorg-4784	30	28	procurement	procurement	NOUN
fueconorg-4784	30	29	/	/	SYM
fueconorg-4784	30	30	construction	construction	NOUN
fueconorg-4784	30	31	are	be	AUX
fueconorg-4784	30	32	translated	translate	VERB
fueconorg-4784	30	33	using	use	VERB
fueconorg-4784	30	34	“	"	PUNCT
fueconorg-4784	30	35	the	the	DET
fueconorg-4784	30	36	exchange	exchange	NOUN
fueconorg-4784	30	37	rate	rate	NOUN
fueconorg-4784	30	38	on	on	ADP
fueconorg-4784	30	39	the	the	DET
fueconorg-4784	30	40	date	date	NOUN
fueconorg-4784	30	41	of	of	ADP
fueconorg-4784	30	42	the	the	DET
fueconorg-4784	30	43	transaction	transaction	NOUN
fueconorg-4784	30	44	,	,	PUNCT
fueconorg-4784	30	45	whereby	whereby	SCONJ
fueconorg-4784	30	46	no	no	DET
fueconorg-4784	30	47	adjustment	adjustment	NOUN
fueconorg-4784	30	48	is	be	AUX
fueconorg-4784	30	49	made	make	VERB
fueconorg-4784	30	50	to	to	ADP
fueconorg-4784	30	51	the	the	DET
fueconorg-4784	30	52	amount	amount	NOUN
fueconorg-4784	30	53	stated	state	VERB
fueconorg-4784	30	54	in	in	ADP
fueconorg-4784	30	55	the	the	DET
fueconorg-4784	30	56	financial	financial	ADJ
fueconorg-4784	30	57	statements	statement	NOUN
fueconorg-4784	30	58	arising	arise	VERB
fueconorg-4784	30	59	from	from	ADP
fueconorg-4784	30	60	the	the	DET
fueconorg-4784	30	61	possible	possible	ADJ
fueconorg-4784	30	62	change	change	NOUN
fueconorg-4784	30	63	in	in	ADP
fueconorg-4784	30	64	the	the	DET
fueconorg-4784	30	65	exchange	exchange	NOUN
fueconorg-4784	30	66	rate	rate	NOUN
fueconorg-4784	30	67	in	in	ADP
fueconorg-4784	30	68	the	the	DET
fueconorg-4784	30	69	period	period	NOUN
fueconorg-4784	30	70	from	from	ADP
fueconorg-4784	30	71	the	the	DET
fueconorg-4784	30	72	date	date	NOUN
fueconorg-4784	30	73	of	of	ADP
fueconorg-4784	30	74	the	the	DET
fueconorg-4784	30	75	transaction	transaction	NOUN
fueconorg-4784	30	76	by	by	ADP
fueconorg-4784	30	77	the	the	DET
fueconorg-4784	30	78	balance	balance	NOUN
fueconorg-4784	30	79	sheet	sheet	NOUN
fueconorg-4784	30	80	date	date	NOUN
fueconorg-4784	30	81	”	"	PUNCT
fueconorg-4784	30	82	(	(	PUNCT
fueconorg-4784	30	83	gaffikin	gaffikin	X
fueconorg-4784	30	84	et	et	PROPN
fueconorg-4784	30	85	al	al	PROPN
fueconorg-4784	30	86	.	.	PROPN
fueconorg-4784	30	87	,	,	PUNCT
fueconorg-4784	30	88	2004	2004	NUM
fueconorg-4784	30	89	)	)	PUNCT
fueconorg-4784	30	90	.	.	PUNCT
fueconorg-4784	31	1	expressed	express	VERB
fueconorg-4784	31	2	through	through	ADP
fueconorg-4784	31	3	an	an	DET
fueconorg-4784	31	4	example	example	NOUN
fueconorg-4784	31	5	,	,	PUNCT
fueconorg-4784	31	6	this	this	PRON
fueconorg-4784	31	7	means	mean	VERB
fueconorg-4784	31	8	that	that	SCONJ
fueconorg-4784	31	9	if	if	SCONJ
fueconorg-4784	31	10	,	,	PUNCT
fueconorg-4784	31	11	during	during	ADP
fueconorg-4784	31	12	the	the	DET
fueconorg-4784	31	13	business	business	NOUN
fueconorg-4784	31	14	year	year	NOUN
fueconorg-4784	31	15	,	,	PUNCT
fueconorg-4784	31	16	equipment	equipment	NOUN
fueconorg-4784	31	17	was	be	AUX
fueconorg-4784	31	18	purchased	purchase	VERB
fueconorg-4784	31	19	from	from	ADP
fueconorg-4784	31	20	a	a	DET
fueconorg-4784	31	21	foreign	foreign	ADJ
fueconorg-4784	31	22	supplier	supplier	NOUN
fueconorg-4784	31	23	in	in	ADP
fueconorg-4784	31	24	the	the	DET
fueconorg-4784	31	25	amount	amount	NOUN
fueconorg-4784	31	26	of	of	ADP
fueconorg-4784	31	27	5000	5000	NUM
fueconorg-4784	31	28	euro	euro	NOUN
fueconorg-4784	31	29	,	,	PUNCT
fueconorg-4784	31	30	and	and	CCONJ
fueconorg-4784	31	31	at	at	ADP
fueconorg-4784	31	32	the	the	DET
fueconorg-4784	31	33	time	time	NOUN
fueconorg-4784	31	34	of	of	ADP
fueconorg-4784	31	35	procurement	procurement	NOUN
fueconorg-4784	31	36	the	the	DET
fueconorg-4784	31	37	exchange	exchange	NOUN
fueconorg-4784	31	38	rate	rate	NOUN
fueconorg-4784	31	39	of	of	ADP
fueconorg-4784	31	40	1	1	NUM
fueconorg-4784	31	41	euro	euro	NOUN
fueconorg-4784	31	42	was	be	AUX
fueconorg-4784	31	43	120	120	NUM
fueconorg-4784	31	44	dinars	dinar	NOUN
fueconorg-4784	31	45	,	,	PUNCT
fueconorg-4784	31	46	followed	follow	VERB
fueconorg-4784	31	47	by	by	ADP
fueconorg-4784	31	48	the	the	DET
fueconorg-4784	31	49	appreciation	appreciation	NOUN
fueconorg-4784	31	50	(	(	PUNCT
fueconorg-4784	31	51	strengthening	strengthen	VERB
fueconorg-4784	31	52	)	)	PUNCT
fueconorg-4784	31	53	of	of	ADP
fueconorg-4784	31	54	the	the	DET
fueconorg-4784	31	55	dinar	dinar	PROPN
fueconorg-4784	31	56	,	,	PUNCT
fueconorg-4784	31	57	so	so	SCONJ
fueconorg-4784	31	58	that	that	SCONJ
fueconorg-4784	31	59	on	on	ADP
fueconorg-4784	31	60	the	the	DET
fueconorg-4784	31	61	balance	balance	NOUN
fueconorg-4784	31	62	sheet	sheet	NOUN
fueconorg-4784	31	63	date	date	NOUN
fueconorg-4784	31	64	1	1	NUM
fueconorg-4784	31	65	euro	euro	NOUN
fueconorg-4784	31	66	amounted	amount	VERB
fueconorg-4784	31	67	to	to	ADP
fueconorg-4784	31	68	118	118	NUM
fueconorg-4784	31	69	dinars	dinar	NOUN
fueconorg-4784	31	70	,	,	PUNCT
fueconorg-4784	31	71	no	no	DET
fueconorg-4784	31	72	adjustment	adjustment	NOUN
fueconorg-4784	31	73	of	of	ADP
fueconorg-4784	31	74	the	the	DET
fueconorg-4784	31	75	stated	state	VERB
fueconorg-4784	31	76	amount	amount	NOUN
fueconorg-4784	31	77	is	be	AUX
fueconorg-4784	31	78	made	make	VERB
fueconorg-4784	31	79	,	,	PUNCT
fueconorg-4784	31	80	unless	unless	SCONJ
fueconorg-4784	31	81	the	the	DET
fueconorg-4784	31	82	foreign	foreign	ADJ
fueconorg-4784	31	83	liability	liability	NOUN
fueconorg-4784	31	84	arising	arise	VERB
fueconorg-4784	31	85	from	from	ADP
fueconorg-4784	31	86	the	the	DET
fueconorg-4784	31	87	purchase	purchase	NOUN
fueconorg-4784	31	88	of	of	ADP
fueconorg-4784	31	89	equipment	equipment	NOUN
fueconorg-4784	31	90	has	have	AUX
fueconorg-4784	31	91	been	be	AUX
fueconorg-4784	31	92	settled	settle	VERB
fueconorg-4784	31	93	by	by	ADP
fueconorg-4784	31	94	the	the	DET
fueconorg-4784	31	95	balance	balance	NOUN
fueconorg-4784	31	96	sheet	sheet	NOUN
fueconorg-4784	31	97	date	date	NOUN
fueconorg-4784	31	98	.	.	PUNCT
fueconorg-4784	32	1	non	non	ADJ
fueconorg-4784	32	2	-	-	ADJ
fueconorg-4784	32	3	monetary	monetary	ADJ
fueconorg-4784	32	4	items	item	NOUN
fueconorg-4784	32	5	,	,	PUNCT
fueconorg-4784	32	6	which	which	PRON
fueconorg-4784	32	7	were	be	AUX
fueconorg-4784	32	8	paid	pay	VERB
fueconorg-4784	32	9	in	in	ADP
fueconorg-4784	32	10	a	a	DET
fueconorg-4784	32	11	foreign	foreign	ADJ
fueconorg-4784	32	12	currency	currency	NOUN
fueconorg-4784	32	13	at	at	ADP
fueconorg-4784	32	14	the	the	DET
fueconorg-4784	32	15	time	time	NOUN
fueconorg-4784	32	16	of	of	ADP
fueconorg-4784	32	17	acquisition	acquisition	NOUN
fueconorg-4784	32	18	,	,	PUNCT
fueconorg-4784	32	19	and	and	CCONJ
fueconorg-4784	32	20	were	be	AUX
fueconorg-4784	32	21	as	as	ADV
fueconorg-4784	32	22	such	such	ADJ
fueconorg-4784	32	23	recognized	recognize	VERB
fueconorg-4784	32	24	at	at	ADP
fueconorg-4784	32	25	their	their	PRON
fueconorg-4784	32	26	fair	fair	ADJ
fueconorg-4784	32	27	value	value	NOUN
fueconorg-4784	32	28	in	in	ADP
fueconorg-4784	32	29	the	the	DET
fueconorg-4784	32	30	financial	financial	ADJ
fueconorg-4784	32	31	reports	report	NOUN
fueconorg-4784	32	32	,	,	PUNCT
fueconorg-4784	32	33	are	be	AUX
fueconorg-4784	32	34	translated	translate	VERB
fueconorg-4784	32	35	into	into	ADP
fueconorg-4784	32	36	the	the	DET
fueconorg-4784	32	37	reporting	reporting	NOUN
fueconorg-4784	32	38	currency	currency	NOUN
fueconorg-4784	32	39	using	use	VERB
fueconorg-4784	32	40	the	the	DET
fueconorg-4784	32	41	exchange	exchange	NOUN
fueconorg-4784	32	42	rate	rate	NOUN
fueconorg-4784	32	43	that	that	PRON
fueconorg-4784	32	44	was	be	AUX
fueconorg-4784	32	45	valid	valid	ADJ
fueconorg-4784	32	46	at	at	ADP
fueconorg-4784	32	47	the	the	DET
fueconorg-4784	32	48	time	time	NOUN
fueconorg-4784	32	49	when	when	SCONJ
fueconorg-4784	32	50	the	the	DET
fueconorg-4784	32	51	fair	fair	ADJ
fueconorg-4784	32	52	value	value	NOUN
fueconorg-4784	32	53	was	be	AUX
fueconorg-4784	32	54	determined	determine	VERB
fueconorg-4784	32	55	(	(	PUNCT
fueconorg-4784	32	56	kirk	kirk	NOUN
fueconorg-4784	32	57	,	,	PUNCT
fueconorg-4784	32	58	2009	2009	NUM
fueconorg-4784	32	59	)	)	PUNCT
fueconorg-4784	32	60	.	.	PUNCT
fueconorg-4784	33	1	the	the	DET
fueconorg-4784	33	2	question	question	NOUN
fueconorg-4784	33	3	of	of	ADP
fueconorg-4784	33	4	currency	currency	NOUN
fueconorg-4784	33	5	selection	selection	NOUN
fueconorg-4784	33	6	for	for	ADP
fueconorg-4784	33	7	measurement	measurement	NOUN
fueconorg-4784	33	8	of	of	ADP
fueconorg-4784	33	9	the	the	DET
fueconorg-4784	33	10	performance	performance	NOUN
fueconorg-4784	33	11	of	of	ADP
fueconorg-4784	33	12	foreign	foreign	ADJ
fueconorg-4784	33	13	subsidiaries	subsidiary	NOUN
fueconorg-4784	33	14	of	of	ADP
fueconorg-4784	33	15	the	the	DET
fueconorg-4784	33	16	parent	parent	NOUN
fueconorg-4784	33	17	entity	entity	NOUN
fueconorg-4784	33	18	is	be	AUX
fueconorg-4784	33	19	closely	closely	ADV
fueconorg-4784	33	20	linked	link	VERB
fueconorg-4784	33	21	with	with	ADP
fueconorg-4784	33	22	the	the	DET
fueconorg-4784	33	23	previously	previously	ADV
fueconorg-4784	33	24	examined	examine	VERB
fueconorg-4784	33	25	question	question	NOUN
fueconorg-4784	33	26	–	–	PUNCT
fueconorg-4784	33	27	the	the	DET
fueconorg-4784	33	28	choice	choice	NOUN
fueconorg-4784	33	29	of	of	ADP
fueconorg-4784	33	30	an	an	DET
fueconorg-4784	33	31	exchange	exchange	NOUN
fueconorg-4784	33	32	rate	rate	NOUN
fueconorg-4784	33	33	.	.	PUNCT
fueconorg-4784	34	1	hence	hence	ADV
fueconorg-4784	34	2	,	,	PUNCT
fueconorg-4784	34	3	there	there	PRON
fueconorg-4784	34	4	can	can	AUX
fueconorg-4784	34	5	be	be	AUX
fueconorg-4784	34	6	a	a	DET
fueconorg-4784	34	7	dilemma	dilemma	NOUN
fueconorg-4784	34	8	whether	whether	SCONJ
fueconorg-4784	34	9	,	,	PUNCT
fueconorg-4784	34	10	for	for	ADP
fueconorg-4784	34	11	example	example	NOUN
fueconorg-4784	34	12	,	,	PUNCT
fueconorg-4784	34	13	mnc	mnc	PROPN
fueconorg-4784	34	14	(	(	PUNCT
fueconorg-4784	34	15	multinational	multinational	ADJ
fueconorg-4784	34	16	company	company	NOUN
fueconorg-4784	34	17	)	)	PUNCT
fueconorg-4784	34	18	which	which	PRON
fueconorg-4784	34	19	was	be	AUX
fueconorg-4784	34	20	founded	found	VERB
fueconorg-4784	34	21	in	in	ADP
fueconorg-4784	34	22	great	great	ADJ
fueconorg-4784	34	23	britain	britain	PROPN
fueconorg-4784	34	24	should	should	AUX
fueconorg-4784	34	25	measure	measure	VERB
fueconorg-4784	34	26	the	the	DET
fueconorg-4784	34	27	performance	performance	NOUN
fueconorg-4784	34	28	of	of	ADP
fueconorg-4784	34	29	its	its	PRON
fueconorg-4784	34	30	subsidiaries	subsidiary	NOUN
fueconorg-4784	34	31	in	in	ADP
fueconorg-4784	34	32	the	the	DET
fueconorg-4784	34	33	republic	republic	NOUN
fueconorg-4784	34	34	of	of	ADP
fueconorg-4784	34	35	serbia	serbia	PROPN
fueconorg-4784	34	36	in	in	ADP
fueconorg-4784	34	37	pounds	pound	NOUN
fueconorg-4784	34	38	or	or	CCONJ
fueconorg-4784	34	39	dinars	dinar	NOUN
fueconorg-4784	34	40	.	.	PUNCT
fueconorg-4784	35	1	depending	depend	VERB
fueconorg-4784	35	2	on	on	ADP
fueconorg-4784	35	3	the	the	DET
fueconorg-4784	35	4	direction	direction	NOUN
fueconorg-4784	35	5	and	and	CCONJ
fueconorg-4784	35	6	size	size	NOUN
fueconorg-4784	35	7	of	of	ADP
fueconorg-4784	35	8	the	the	DET
fueconorg-4784	35	9	dinar	dinar	ADJ
fueconorg-4784	35	10	changes	change	NOUN
fueconorg-4784	35	11	in	in	ADP
fueconorg-4784	35	12	comparison	comparison	NOUN
fueconorg-4784	35	13	to	to	ADP
fueconorg-4784	35	14	the	the	DET
fueconorg-4784	35	15	british	british	ADJ
fueconorg-4784	35	16	pound	pound	NOUN
fueconorg-4784	35	17	during	during	ADP
fueconorg-4784	35	18	the	the	DET
fueconorg-4784	35	19	reporting	reporting	NOUN
fueconorg-4784	35	20	period	period	NOUN
fueconorg-4784	35	21	,	,	PUNCT
fueconorg-4784	35	22	the	the	DET
fueconorg-4784	35	23	results	result	NOUN
fueconorg-4784	35	24	expressed	express	VERB
fueconorg-4784	35	25	in	in	ADP
fueconorg-4784	35	26	the	the	DET
fueconorg-4784	35	27	two	two	NUM
fueconorg-4784	35	28	currencies	currency	NOUN
fueconorg-4784	35	29	can	can	AUX
fueconorg-4784	35	30	vary	vary	VERB
fueconorg-4784	35	31	a	a	DET
fueconorg-4784	35	32	lot	lot	NOUN
fueconorg-4784	35	33	.	.	PUNCT
fueconorg-4784	36	1	thus	thus	ADV
fueconorg-4784	36	2	,	,	PUNCT
fueconorg-4784	36	3	for	for	ADP
fueconorg-4784	36	4	example	example	NOUN
fueconorg-4784	36	5	,	,	PUNCT
fueconorg-4784	36	6	it	it	PRON
fueconorg-4784	36	7	is	be	AUX
fueconorg-4784	36	8	possible	possible	ADJ
fueconorg-4784	36	9	that	that	SCONJ
fueconorg-4784	36	10	the	the	DET
fueconorg-4784	36	11	business	business	NOUN
fueconorg-4784	36	12	of	of	ADP
fueconorg-4784	36	13	a	a	DET
fueconorg-4784	36	14	subsidiary	subsidiary	NOUN
fueconorg-4784	36	15	can	can	AUX
fueconorg-4784	36	16	be	be	AUX
fueconorg-4784	36	17	assessed	assess	VERB
fueconorg-4784	36	18	as	as	ADP
fueconorg-4784	36	19	very	very	ADV
fueconorg-4784	36	20	profitable	profitable	ADJ
fueconorg-4784	36	21	186	186	NUM
fueconorg-4784	36	22	b.	b.	PROPN
fueconorg-4784	36	23	savić	savić	PROPN
fueconorg-4784	36	24	,	,	PUNCT
fueconorg-4784	36	25	n.	n.	PROPN
fueconorg-4784	36	26	obradović	obradović	PROPN
fueconorg-4784	36	27	,	,	PUNCT
fueconorg-4784	36	28	i.	i.	PROPN
fueconorg-4784	36	29	milojević	milojević	PROPN
fueconorg-4784	36	30	when	when	SCONJ
fueconorg-4784	36	31	performance	performance	NOUN
fueconorg-4784	36	32	is	be	AUX
fueconorg-4784	36	33	expressed	express	VERB
fueconorg-4784	36	34	in	in	ADP
fueconorg-4784	36	35	dinars	dinar	NOUN
fueconorg-4784	36	36	,	,	PUNCT
fueconorg-4784	36	37	and	and	CCONJ
fueconorg-4784	36	38	significantly	significantly	ADV
fueconorg-4784	36	39	less	less	ADV
fueconorg-4784	36	40	profitable	profitable	ADJ
fueconorg-4784	36	41	when	when	SCONJ
fueconorg-4784	36	42	presented	present	VERB
fueconorg-4784	36	43	in	in	ADP
fueconorg-4784	36	44	pounds	pound	NOUN
fueconorg-4784	36	45	(	(	PUNCT
fueconorg-4784	36	46	assuming	assume	VERB
fueconorg-4784	36	47	that	that	SCONJ
fueconorg-4784	36	48	the	the	DET
fueconorg-4784	36	49	dinar	dinar	PROPN
fueconorg-4784	36	50	depreciates	depreciate	VERB
fueconorg-4784	36	51	against	against	ADP
fueconorg-4784	36	52	the	the	DET
fueconorg-4784	36	53	pound	pound	NOUN
fueconorg-4784	36	54	)	)	PUNCT
fueconorg-4784	36	55	.	.	PUNCT
fueconorg-4784	37	1	the	the	DET
fueconorg-4784	37	2	two	two	NUM
fueconorg-4784	37	3	key	key	ADJ
fueconorg-4784	37	4	factors	factor	NOUN
fueconorg-4784	37	5	that	that	PRON
fueconorg-4784	37	6	a	a	DET
fueconorg-4784	37	7	company	company	NOUN
fueconorg-4784	37	8	must	must	AUX
fueconorg-4784	37	9	consider	consider	VERB
fueconorg-4784	37	10	,	,	PUNCT
fueconorg-4784	37	11	when	when	SCONJ
fueconorg-4784	37	12	choosing	choose	VERB
fueconorg-4784	37	13	the	the	DET
fueconorg-4784	37	14	reporting	reporting	NOUN
fueconorg-4784	37	15	currency	currency	NOUN
fueconorg-4784	37	16	,	,	PUNCT
fueconorg-4784	37	17	include	include	VERB
fueconorg-4784	37	18	(	(	PUNCT
fueconorg-4784	37	19	shahrokh	shahrokh	VERB
fueconorg-4784	37	20	&	&	CCONJ
fueconorg-4784	37	21	saudagaran	saudagaran	PROPN
fueconorg-4784	37	22	,	,	PUNCT
fueconorg-4784	37	23	2009	2009	NUM
fueconorg-4784	37	24	):	):	PUNCT
fueconorg-4784	37	25	1	1	NUM
fueconorg-4784	37	26	.	.	PUNCT
fueconorg-4784	38	1	the	the	DET
fueconorg-4784	38	2	role	role	NOUN
fueconorg-4784	38	3	of	of	ADP
fueconorg-4784	38	4	the	the	DET
fueconorg-4784	38	5	subsidiary	subsidiary	NOUN
fueconorg-4784	38	6	in	in	ADP
fueconorg-4784	38	7	the	the	DET
fueconorg-4784	38	8	overall	overall	ADJ
fueconorg-4784	38	9	strategy	strategy	NOUN
fueconorg-4784	38	10	of	of	ADP
fueconorg-4784	38	11	the	the	DET
fueconorg-4784	38	12	group	group	NOUN
fueconorg-4784	38	13	of	of	ADP
fueconorg-4784	38	14	companies	company	NOUN
fueconorg-4784	38	15	,	,	PUNCT
fueconorg-4784	38	16	that	that	PRON
fueconorg-4784	38	17	is	be	AUX
fueconorg-4784	38	18	mnc	mnc	PROPN
fueconorg-4784	38	19	.	.	PUNCT
fueconorg-4784	39	1	if	if	SCONJ
fueconorg-4784	39	2	the	the	DET
fueconorg-4784	39	3	role	role	NOUN
fueconorg-4784	39	4	of	of	ADP
fueconorg-4784	39	5	the	the	DET
fueconorg-4784	39	6	branch	branch	NOUN
fueconorg-4784	39	7	is	be	AUX
fueconorg-4784	39	8	to	to	PART
fueconorg-4784	39	9	contribute	contribute	VERB
fueconorg-4784	39	10	to	to	ADP
fueconorg-4784	39	11	the	the	DET
fueconorg-4784	39	12	overall	overall	ADJ
fueconorg-4784	39	13	profitability	profitability	NOUN
fueconorg-4784	39	14	of	of	ADP
fueconorg-4784	39	15	the	the	DET
fueconorg-4784	39	16	mnc	mnc	PROPN
fueconorg-4784	39	17	,	,	PUNCT
fueconorg-4784	39	18	then	then	ADV
fueconorg-4784	39	19	it	it	PRON
fueconorg-4784	39	20	is	be	AUX
fueconorg-4784	39	21	appropriate	appropriate	ADJ
fueconorg-4784	39	22	to	to	PART
fueconorg-4784	39	23	use	use	VERB
fueconorg-4784	39	24	the	the	DET
fueconorg-4784	39	25	parent	parent	NOUN
fueconorg-4784	39	26	company	company	NOUN
fueconorg-4784	39	27	’s	’s	PART
fueconorg-4784	39	28	currency	currency	NOUN
fueconorg-4784	39	29	to	to	PART
fueconorg-4784	39	30	measure	measure	VERB
fueconorg-4784	39	31	the	the	DET
fueconorg-4784	39	32	performance	performance	NOUN
fueconorg-4784	39	33	.	.	PUNCT
fueconorg-4784	40	1	however	however	ADV
fueconorg-4784	40	2	,	,	PUNCT
fueconorg-4784	40	3	if	if	SCONJ
fueconorg-4784	40	4	the	the	DET
fueconorg-4784	40	5	role	role	NOUN
fueconorg-4784	40	6	is	be	AUX
fueconorg-4784	40	7	somewhat	somewhat	ADV
fueconorg-4784	40	8	different	different	ADJ
fueconorg-4784	40	9	(	(	PUNCT
fueconorg-4784	40	10	for	for	ADP
fueconorg-4784	40	11	example	example	NOUN
fueconorg-4784	40	12	,	,	PUNCT
fueconorg-4784	40	13	there	there	PRON
fueconorg-4784	40	14	is	be	VERB
fueconorg-4784	40	15	a	a	DET
fueconorg-4784	40	16	focus	focus	NOUN
fueconorg-4784	40	17	on	on	ADP
fueconorg-4784	40	18	r&d	r&d	NOUN
fueconorg-4784	40	19	activities	activity	NOUN
fueconorg-4784	40	20	)	)	PUNCT
fueconorg-4784	40	21	,	,	PUNCT
fueconorg-4784	40	22	then	then	ADV
fueconorg-4784	40	23	it	it	PRON
fueconorg-4784	40	24	is	be	AUX
fueconorg-4784	40	25	justifiable	justifiable	ADJ
fueconorg-4784	40	26	to	to	PART
fueconorg-4784	40	27	opt	opt	VERB
fueconorg-4784	40	28	for	for	ADP
fueconorg-4784	40	29	the	the	DET
fueconorg-4784	40	30	local	local	ADJ
fueconorg-4784	40	31	currency	currency	NOUN
fueconorg-4784	40	32	;	;	PUNCT
fueconorg-4784	40	33	2	2	X
fueconorg-4784	40	34	.	.	X
fueconorg-4784	40	35	distribution	distribution	NOUN
fueconorg-4784	40	36	of	of	ADP
fueconorg-4784	40	37	responsibility	responsibility	NOUN
fueconorg-4784	40	38	for	for	ADP
fueconorg-4784	40	39	the	the	DET
fueconorg-4784	40	40	currency	currency	NOUN
fueconorg-4784	40	41	risk	risk	NOUN
fueconorg-4784	40	42	management	management	NOUN
fueconorg-4784	40	43	.	.	PUNCT
fueconorg-4784	41	1	if	if	SCONJ
fueconorg-4784	41	2	the	the	DET
fueconorg-4784	41	3	authority	authority	NOUN
fueconorg-4784	41	4	for	for	ADP
fueconorg-4784	41	5	the	the	DET
fueconorg-4784	41	6	currency	currency	NOUN
fueconorg-4784	41	7	risk	risk	NOUN
fueconorg-4784	41	8	management	management	NOUN
fueconorg-4784	41	9	is	be	AUX
fueconorg-4784	41	10	centralized	centralize	VERB
fueconorg-4784	41	11	,	,	PUNCT
fueconorg-4784	41	12	then	then	ADV
fueconorg-4784	41	13	the	the	DET
fueconorg-4784	41	14	local	local	ADJ
fueconorg-4784	41	15	currency	currency	NOUN
fueconorg-4784	41	16	should	should	AUX
fueconorg-4784	41	17	be	be	AUX
fueconorg-4784	41	18	used	use	VERB
fueconorg-4784	41	19	to	to	PART
fueconorg-4784	41	20	measure	measure	VERB
fueconorg-4784	41	21	the	the	DET
fueconorg-4784	41	22	performance	performance	NOUN
fueconorg-4784	41	23	of	of	ADP
fueconorg-4784	41	24	a	a	DET
fueconorg-4784	41	25	foreign	foreign	ADJ
fueconorg-4784	41	26	subsidiary	subsidiary	NOUN
fueconorg-4784	41	27	.	.	PUNCT
fueconorg-4784	42	1	however	however	ADV
fueconorg-4784	42	2	,	,	PUNCT
fueconorg-4784	42	3	if	if	SCONJ
fueconorg-4784	42	4	the	the	DET
fueconorg-4784	42	5	currency	currency	NOUN
fueconorg-4784	42	6	risk	risk	NOUN
fueconorg-4784	42	7	management	management	NOUN
fueconorg-4784	42	8	is	be	AUX
fueconorg-4784	42	9	decentralized	decentralize	VERB
fueconorg-4784	42	10	,	,	PUNCT
fueconorg-4784	42	11	with	with	ADP
fueconorg-4784	42	12	each	each	DET
fueconorg-4784	42	13	subsidiary	subsidiary	NOUN
fueconorg-4784	42	14	being	be	AUX
fueconorg-4784	42	15	autonomous	autonomous	ADJ
fueconorg-4784	42	16	,	,	PUNCT
fueconorg-4784	42	17	then	then	ADV
fueconorg-4784	42	18	it	it	PRON
fueconorg-4784	42	19	is	be	AUX
fueconorg-4784	42	20	reasonable	reasonable	ADJ
fueconorg-4784	42	21	to	to	PART
fueconorg-4784	42	22	use	use	VERB
fueconorg-4784	42	23	the	the	DET
fueconorg-4784	42	24	currency	currency	NOUN
fueconorg-4784	42	25	of	of	ADP
fueconorg-4784	42	26	the	the	DET
fueconorg-4784	42	27	parent	parent	NOUN
fueconorg-4784	42	28	company	company	NOUN
fueconorg-4784	42	29	for	for	ADP
fueconorg-4784	42	30	the	the	DET
fueconorg-4784	42	31	purpose	purpose	NOUN
fueconorg-4784	42	32	of	of	ADP
fueconorg-4784	42	33	evaluating	evaluate	VERB
fueconorg-4784	42	34	their	their	PRON
fueconorg-4784	42	35	performance	performance	NOUN
fueconorg-4784	42	36	.	.	PUNCT
fueconorg-4784	43	1	the	the	DET
fueconorg-4784	43	2	reason	reason	NOUN
fueconorg-4784	43	3	for	for	ADP
fueconorg-4784	43	4	this	this	PRON
fueconorg-4784	43	5	is	be	AUX
fueconorg-4784	43	6	in	in	ADP
fueconorg-4784	43	7	the	the	DET
fueconorg-4784	43	8	fact	fact	NOUN
fueconorg-4784	43	9	that	that	SCONJ
fueconorg-4784	43	10	local	local	ADJ
fueconorg-4784	43	11	subsidiaries	subsidiary	NOUN
fueconorg-4784	43	12	can	can	AUX
fueconorg-4784	43	13	not	not	PART
fueconorg-4784	43	14	be	be	AUX
fueconorg-4784	43	15	held	hold	VERB
fueconorg-4784	43	16	responsible	responsible	ADJ
fueconorg-4784	43	17	for	for	ADP
fueconorg-4784	43	18	the	the	DET
fueconorg-4784	43	19	effects	effect	NOUN
fueconorg-4784	43	20	of	of	ADP
fueconorg-4784	43	21	changing	change	VERB
fueconorg-4784	43	22	exchange	exchange	NOUN
fueconorg-4784	43	23	rates	rate	NOUN
fueconorg-4784	43	24	on	on	ADP
fueconorg-4784	43	25	their	their	PRON
fueconorg-4784	43	26	profitability	profitability	NOUN
fueconorg-4784	43	27	unless	unless	SCONJ
fueconorg-4784	43	28	they	they	PRON
fueconorg-4784	43	29	have	have	AUX
fueconorg-4784	43	30	been	be	AUX
fueconorg-4784	43	31	assigned	assign	VERB
fueconorg-4784	43	32	an	an	DET
fueconorg-4784	43	33	authority	authority	NOUN
fueconorg-4784	43	34	of	of	ADP
fueconorg-4784	43	35	currency	currency	NOUN
fueconorg-4784	43	36	risk	risk	NOUN
fueconorg-4784	43	37	management	management	NOUN
fueconorg-4784	43	38	.	.	PUNCT
fueconorg-4784	44	1	the	the	DET
fueconorg-4784	44	2	circumstance	circumstance	NOUN
fueconorg-4784	44	3	that	that	PRON
fueconorg-4784	44	4	the	the	DET
fueconorg-4784	44	5	parent	parent	NOUN
fueconorg-4784	44	6	company	company	NOUN
fueconorg-4784	44	7	has	have	VERB
fueconorg-4784	44	8	authority	authority	NOUN
fueconorg-4784	44	9	for	for	ADP
fueconorg-4784	44	10	this	this	DET
fueconorg-4784	44	11	area	area	NOUN
fueconorg-4784	44	12	of	of	ADP
fueconorg-4784	44	13	responsibility	responsibility	NOUN
fueconorg-4784	44	14	implies	imply	VERB
fueconorg-4784	44	15	that	that	SCONJ
fueconorg-4784	44	16	it	it	PRON
fueconorg-4784	44	17	,	,	PUNCT
fueconorg-4784	44	18	as	as	ADP
fueconorg-4784	44	19	such	such	ADJ
fueconorg-4784	44	20	,	,	PUNCT
fueconorg-4784	44	21	bears	bear	VERB
fueconorg-4784	44	22	responsibility	responsibility	NOUN
fueconorg-4784	44	23	for	for	ADP
fueconorg-4784	44	24	the	the	DET
fueconorg-4784	44	25	gains	gain	NOUN
fueconorg-4784	44	26	and	and	CCONJ
fueconorg-4784	44	27	losses	loss	NOUN
fueconorg-4784	44	28	arising	arise	VERB
fueconorg-4784	44	29	from	from	ADP
fueconorg-4784	44	30	the	the	DET
fueconorg-4784	44	31	fluctuation	fluctuation	NOUN
fueconorg-4784	44	32	in	in	ADP
fueconorg-4784	44	33	exchange	exchange	NOUN
fueconorg-4784	44	34	rates	rate	NOUN
fueconorg-4784	44	35	.	.	PUNCT
fueconorg-4784	45	1	2	2	X
fueconorg-4784	45	2	.	.	X
fueconorg-4784	45	3	concept	concept	NOUN
fueconorg-4784	45	4	,	,	PUNCT
fueconorg-4784	45	5	types	type	NOUN
fueconorg-4784	45	6	and	and	CCONJ
fueconorg-4784	45	7	accounting	accounting	NOUN
fueconorg-4784	45	8	treatment	treatment	NOUN
fueconorg-4784	45	9	of	of	ADP
fueconorg-4784	45	10	exchange	exchange	NOUN
fueconorg-4784	45	11	rate	rate	NOUN
fueconorg-4784	45	12	differences	difference	NOUN
fueconorg-4784	45	13	enterprises	enterprise	NOUN
fueconorg-4784	45	14	involved	involve	VERB
fueconorg-4784	45	15	in	in	ADP
fueconorg-4784	45	16	global	global	ADJ
fueconorg-4784	45	17	business	business	NOUN
fueconorg-4784	45	18	are	be	AUX
fueconorg-4784	45	19	facing	face	VERB
fueconorg-4784	45	20	the	the	DET
fueconorg-4784	45	21	risk	risk	NOUN
fueconorg-4784	45	22	of	of	ADP
fueconorg-4784	45	23	loss	loss	NOUN
fueconorg-4784	45	24	due	due	ADP
fueconorg-4784	45	25	to	to	ADP
fueconorg-4784	45	26	the	the	DET
fueconorg-4784	45	27	effect	effect	NOUN
fueconorg-4784	45	28	of	of	ADP
fueconorg-4784	45	29	exchange	exchange	NOUN
fueconorg-4784	45	30	rate	rate	NOUN
fueconorg-4784	45	31	fluctuations	fluctuation	NOUN
fueconorg-4784	45	32	.	.	PUNCT
fueconorg-4784	46	1	however	however	ADV
fueconorg-4784	46	2	,	,	PUNCT
fueconorg-4784	46	3	it	it	PRON
fueconorg-4784	46	4	is	be	AUX
fueconorg-4784	46	5	important	important	ADJ
fueconorg-4784	46	6	to	to	PART
fueconorg-4784	46	7	distinguish	distinguish	VERB
fueconorg-4784	46	8	between	between	ADP
fueconorg-4784	46	9	foreign	foreign	ADJ
fueconorg-4784	46	10	transactions	transaction	NOUN
fueconorg-4784	46	11	and	and	CCONJ
fueconorg-4784	46	12	transactions	transaction	NOUN
fueconorg-4784	46	13	in	in	ADP
fueconorg-4784	46	14	a	a	DET
fueconorg-4784	46	15	foreign	foreign	ADJ
fueconorg-4784	46	16	currency	currency	NOUN
fueconorg-4784	46	17	,	,	PUNCT
fueconorg-4784	46	18	since	since	SCONJ
fueconorg-4784	46	19	not	not	PART
fueconorg-4784	46	20	all	all	DET
fueconorg-4784	46	21	foreign	foreign	ADJ
fueconorg-4784	46	22	transactions	transaction	NOUN
fueconorg-4784	46	23	are	be	AUX
fueconorg-4784	46	24	necessarily	necessarily	ADV
fueconorg-4784	46	25	denominated	denominate	VERB
fueconorg-4784	46	26	in	in	ADP
fueconorg-4784	46	27	a	a	DET
fueconorg-4784	46	28	foreign	foreign	ADJ
fueconorg-4784	46	29	currency	currency	NOUN
fueconorg-4784	46	30	(	(	PUNCT
fueconorg-4784	46	31	shahrokh	shahrokh	PROPN
fueconorg-4784	46	32	&	&	CCONJ
fueconorg-4784	46	33	saudagaran	saudagaran	PROPN
fueconorg-4784	46	34	,	,	PUNCT
fueconorg-4784	46	35	2009	2009	NUM
fueconorg-4784	46	36	)	)	PUNCT
fueconorg-4784	46	37	.	.	PUNCT
fueconorg-4784	47	1	for	for	ADP
fueconorg-4784	47	2	example	example	NOUN
fueconorg-4784	47	3	,	,	PUNCT
fueconorg-4784	47	4	an	an	DET
fueconorg-4784	47	5	american	american	ADJ
fueconorg-4784	47	6	company	company	NOUN
fueconorg-4784	47	7	that	that	PRON
fueconorg-4784	47	8	exports	export	VERB
fueconorg-4784	47	9	goods	good	NOUN
fueconorg-4784	47	10	to	to	ADP
fueconorg-4784	47	11	the	the	DET
fueconorg-4784	47	12	republic	republic	NOUN
fueconorg-4784	47	13	of	of	ADP
fueconorg-4784	47	14	serbia	serbia	PROPN
fueconorg-4784	47	15	and	and	CCONJ
fueconorg-4784	47	16	sends	send	VERB
fueconorg-4784	47	17	invoices	invoice	NOUN
fueconorg-4784	47	18	in	in	ADP
fueconorg-4784	47	19	dinars	dinar	NOUN
fueconorg-4784	47	20	has	have	VERB
fueconorg-4784	47	21	transactions	transaction	NOUN
fueconorg-4784	47	22	in	in	ADP
fueconorg-4784	47	23	a	a	DET
fueconorg-4784	47	24	foreign	foreign	ADJ
fueconorg-4784	47	25	currency	currency	NOUN
fueconorg-4784	47	26	and	and	CCONJ
fueconorg-4784	47	27	faces	face	VERB
fueconorg-4784	47	28	exposure	exposure	NOUN
fueconorg-4784	47	29	to	to	ADP
fueconorg-4784	47	30	the	the	DET
fueconorg-4784	47	31	currency	currency	NOUN
fueconorg-4784	47	32	risk	risk	NOUN
fueconorg-4784	47	33	.	.	PUNCT
fueconorg-4784	48	1	on	on	ADP
fueconorg-4784	48	2	the	the	DET
fueconorg-4784	48	3	other	other	ADJ
fueconorg-4784	48	4	hand	hand	NOUN
fueconorg-4784	48	5	,	,	PUNCT
fueconorg-4784	48	6	a	a	DET
fueconorg-4784	48	7	domestic	domestic	ADJ
fueconorg-4784	48	8	company	company	NOUN
fueconorg-4784	48	9	that	that	PRON
fueconorg-4784	48	10	purchases	purchase	VERB
fueconorg-4784	48	11	such	such	ADJ
fueconorg-4784	48	12	goods	good	NOUN
fueconorg-4784	48	13	does	do	AUX
fueconorg-4784	48	14	not	not	PART
fueconorg-4784	48	15	have	have	VERB
fueconorg-4784	48	16	transactions	transaction	NOUN
fueconorg-4784	48	17	in	in	ADP
fueconorg-4784	48	18	a	a	DET
fueconorg-4784	48	19	foreign	foreign	ADJ
fueconorg-4784	48	20	currency	currency	NOUN
fueconorg-4784	48	21	,	,	PUNCT
fueconorg-4784	48	22	since	since	SCONJ
fueconorg-4784	48	23	the	the	DET
fueconorg-4784	48	24	invoice	invoice	NOUN
fueconorg-4784	48	25	is	be	AUX
fueconorg-4784	48	26	expressed	express	VERB
fueconorg-4784	48	27	in	in	ADP
fueconorg-4784	48	28	the	the	DET
fueconorg-4784	48	29	national	national	ADJ
fueconorg-4784	48	30	currency	currency	NOUN
fueconorg-4784	48	31	.	.	PUNCT
fueconorg-4784	49	1	it	it	PRON
fueconorg-4784	49	2	is	be	AUX
fueconorg-4784	49	3	also	also	ADV
fueconorg-4784	49	4	important	important	ADJ
fueconorg-4784	49	5	to	to	PART
fueconorg-4784	49	6	distinguish	distinguish	VERB
fueconorg-4784	49	7	between	between	ADP
fueconorg-4784	49	8	transactional	transactional	ADJ
fueconorg-4784	49	9	gains	gain	NOUN
fueconorg-4784	49	10	and	and	CCONJ
fueconorg-4784	49	11	losses	loss	NOUN
fueconorg-4784	49	12	from	from	ADP
fueconorg-4784	49	13	items	item	NOUN
fueconorg-4784	49	14	of	of	ADP
fueconorg-4784	49	15	gain	gain	NOUN
fueconorg-4784	49	16	and	and	CCONJ
fueconorg-4784	49	17	loss	loss	NOUN
fueconorg-4784	49	18	made	make	VERB
fueconorg-4784	49	19	during	during	ADP
fueconorg-4784	49	20	the	the	DET
fueconorg-4784	49	21	translation	translation	NOUN
fueconorg-4784	49	22	(	(	PUNCT
fueconorg-4784	49	23	so	so	ADV
fueconorg-4784	49	24	-	-	PUNCT
fueconorg-4784	49	25	called	call	VERB
fueconorg-4784	49	26	translation	translation	NOUN
fueconorg-4784	49	27	gains	gain	NOUN
fueconorg-4784	49	28	and	and	CCONJ
fueconorg-4784	49	29	losses	loss	NOUN
fueconorg-4784	49	30	)	)	PUNCT
fueconorg-4784	49	31	since	since	SCONJ
fueconorg-4784	49	32	the	the	DET
fueconorg-4784	49	33	transaction	transaction	NOUN
fueconorg-4784	49	34	’s	’s	PART
fueconorg-4784	49	35	gains	gain	NOUN
fueconorg-4784	49	36	and	and	CCONJ
fueconorg-4784	49	37	losses	loss	NOUN
fueconorg-4784	49	38	affect	affect	VERB
fueconorg-4784	49	39	the	the	DET
fueconorg-4784	49	40	enterprise	enterprise	NOUN
fueconorg-4784	49	41	’s	’s	PART
fueconorg-4784	49	42	cash	cash	NOUN
fueconorg-4784	49	43	flows	flow	NOUN
fueconorg-4784	49	44	.	.	PUNCT
fueconorg-4784	50	1	in	in	ADP
fueconorg-4784	50	2	rare	rare	ADJ
fueconorg-4784	50	3	circumstances	circumstance	NOUN
fueconorg-4784	50	4	,	,	PUNCT
fueconorg-4784	50	5	foreign	foreign	ADJ
fueconorg-4784	50	6	receivables	receivables	NOUN
fueconorg-4784	50	7	will	will	AUX
fueconorg-4784	50	8	be	be	AUX
fueconorg-4784	50	9	collected	collect	VERB
fueconorg-4784	50	10	and	and	CCONJ
fueconorg-4784	50	11	foreign	foreign	ADJ
fueconorg-4784	50	12	liabilities	liability	NOUN
fueconorg-4784	50	13	will	will	AUX
fueconorg-4784	50	14	be	be	AUX
fueconorg-4784	50	15	paid	pay	VERB
fueconorg-4784	50	16	simultaneously	simultaneously	ADV
fueconorg-4784	50	17	with	with	ADP
fueconorg-4784	50	18	the	the	DET
fueconorg-4784	50	19	recognition	recognition	NOUN
fueconorg-4784	50	20	of	of	ADP
fueconorg-4784	50	21	the	the	DET
fueconorg-4784	50	22	transactions	transaction	NOUN
fueconorg-4784	50	23	.	.	PUNCT
fueconorg-4784	51	1	however	however	ADV
fueconorg-4784	51	2	,	,	PUNCT
fueconorg-4784	51	3	“	"	PUNCT
fueconorg-4784	51	4	it	it	PRON
fueconorg-4784	51	5	is	be	AUX
fueconorg-4784	51	6	reasonable	reasonable	ADJ
fueconorg-4784	51	7	to	to	PART
fueconorg-4784	51	8	expect	expect	VERB
fueconorg-4784	51	9	the	the	DET
fueconorg-4784	51	10	existence	existence	NOUN
fueconorg-4784	51	11	of	of	ADP
fueconorg-4784	51	12	a	a	DET
fueconorg-4784	51	13	time	time	NOUN
fueconorg-4784	51	14	difference	difference	NOUN
fueconorg-4784	51	15	between	between	ADP
fueconorg-4784	51	16	the	the	DET
fueconorg-4784	51	17	date	date	NOUN
fueconorg-4784	51	18	of	of	ADP
fueconorg-4784	51	19	transaction	transaction	NOUN
fueconorg-4784	51	20	and	and	CCONJ
fueconorg-4784	51	21	the	the	DET
fueconorg-4784	51	22	date	date	NOUN
fueconorg-4784	51	23	of	of	ADP
fueconorg-4784	51	24	payment	payment	NOUN
fueconorg-4784	51	25	,	,	PUNCT
fueconorg-4784	51	26	and	and	CCONJ
fueconorg-4784	51	27	consequently	consequently	ADV
fueconorg-4784	51	28	a	a	DET
fueconorg-4784	51	29	change	change	NOUN
fueconorg-4784	51	30	in	in	ADP
fueconorg-4784	51	31	the	the	DET
fueconorg-4784	51	32	foreign	foreign	ADJ
fueconorg-4784	51	33	exchange	exchange	NOUN
fueconorg-4784	51	34	rate	rate	NOUN
fueconorg-4784	51	35	”	"	PUNCT
fueconorg-4784	51	36	(	(	PUNCT
fueconorg-4784	51	37	bogićević	bogićević	NOUN
fueconorg-4784	51	38	et	et	PROPN
fueconorg-4784	51	39	al	al	PROPN
fueconorg-4784	51	40	.	.	PROPN
fueconorg-4784	51	41	,	,	PUNCT
fueconorg-4784	51	42	2016	2016	NUM
fueconorg-4784	51	43	)	)	PUNCT
fueconorg-4784	51	44	.	.	PUNCT
fueconorg-4784	52	1	to	to	PART
fueconorg-4784	52	2	clarify	clarify	VERB
fueconorg-4784	52	3	facts	fact	NOUN
fueconorg-4784	52	4	,	,	PUNCT
fueconorg-4784	52	5	let	let	VERB
fueconorg-4784	52	6	us	we	PRON
fueconorg-4784	52	7	assume	assume	VERB
fueconorg-4784	52	8	that	that	SCONJ
fueconorg-4784	52	9	the	the	DET
fueconorg-4784	52	10	us	us	PROPN
fueconorg-4784	52	11	company	company	NOUN
fueconorg-4784	52	12	has	have	AUX
fueconorg-4784	52	13	sold	sell	VERB
fueconorg-4784	52	14	goods	good	NOUN
fueconorg-4784	52	15	to	to	ADP
fueconorg-4784	52	16	a	a	DET
fueconorg-4784	52	17	domestic	domestic	ADJ
fueconorg-4784	52	18	company	company	NOUN
fueconorg-4784	52	19	,	,	PUNCT
fueconorg-4784	52	20	worth	worth	ADJ
fueconorg-4784	52	21	of	of	ADP
fueconorg-4784	52	22	10	10	NUM
fueconorg-4784	52	23	million	million	NUM
fueconorg-4784	52	24	dinars	dinar	NOUN
fueconorg-4784	52	25	at	at	ADP
fueconorg-4784	52	26	a	a	DET
fueconorg-4784	52	27	time	time	NOUN
fueconorg-4784	52	28	when	when	SCONJ
fueconorg-4784	52	29	the	the	DET
fueconorg-4784	52	30	exchange	exchange	NOUN
fueconorg-4784	52	31	rate	rate	NOUN
fueconorg-4784	52	32	was	be	AUX
fueconorg-4784	52	33	100	100	NUM
fueconorg-4784	52	34	rsd	rsd	NOUN
fueconorg-4784	52	35	/	/	SYM
fueconorg-4784	52	36	1	1	NUM
fueconorg-4784	52	37	usd	usd	NOUN
fueconorg-4784	52	38	on	on	ADP
fueconorg-4784	52	39	a	a	DET
fueconorg-4784	52	40	six	six	NUM
fueconorg-4784	52	41	-	-	PUNCT
fueconorg-4784	52	42	month	month	NOUN
fueconorg-4784	52	43	short	short	ADJ
fueconorg-4784	52	44	-	-	PUNCT
fueconorg-4784	52	45	term	term	NOUN
fueconorg-4784	52	46	loan	loan	NOUN
fueconorg-4784	52	47	.	.	PUNCT
fueconorg-4784	53	1	in	in	ADP
fueconorg-4784	53	2	the	the	DET
fueconorg-4784	53	3	given	give	VERB
fueconorg-4784	53	4	case	case	NOUN
fueconorg-4784	53	5	,	,	PUNCT
fueconorg-4784	53	6	the	the	DET
fueconorg-4784	53	7	amount	amount	NOUN
fueconorg-4784	53	8	that	that	PRON
fueconorg-4784	53	9	the	the	DET
fueconorg-4784	53	10	us	us	PROPN
fueconorg-4784	53	11	company	company	NOUN
fueconorg-4784	53	12	will	will	AUX
fueconorg-4784	53	13	receive	receive	VERB
fueconorg-4784	53	14	depends	depend	VERB
fueconorg-4784	53	15	on	on	ADP
fueconorg-4784	53	16	the	the	DET
fueconorg-4784	53	17	exchange	exchange	NOUN
fueconorg-4784	53	18	rate	rate	NOUN
fueconorg-4784	53	19	during	during	ADP
fueconorg-4784	53	20	the	the	DET
fueconorg-4784	53	21	specified	specified	ADJ
fueconorg-4784	53	22	period	period	NOUN
fueconorg-4784	53	23	.	.	PUNCT
fueconorg-4784	54	1	if	if	SCONJ
fueconorg-4784	54	2	,	,	PUNCT
fueconorg-4784	54	3	within	within	ADP
fueconorg-4784	54	4	a	a	DET
fueconorg-4784	54	5	given	give	VERB
fueconorg-4784	54	6	time	time	NOUN
fueconorg-4784	54	7	frame	frame	NOUN
fueconorg-4784	54	8	,	,	PUNCT
fueconorg-4784	54	9	the	the	DET
fueconorg-4784	54	10	dollar	dollar	NOUN
fueconorg-4784	54	11	appreciates	appreciate	VERB
fueconorg-4784	54	12	against	against	ADP
fueconorg-4784	54	13	the	the	DET
fueconorg-4784	54	14	dinar	dinar	PROPN
fueconorg-4784	54	15	,	,	PUNCT
fueconorg-4784	54	16	for	for	ADP
fueconorg-4784	54	17	example	example	NOUN
fueconorg-4784	54	18	,	,	PUNCT
fueconorg-4784	54	19	with	with	ADP
fueconorg-4784	54	20	the	the	DET
fueconorg-4784	54	21	parity	parity	NOUN
fueconorg-4784	54	22	of	of	ADP
fueconorg-4784	54	23	rsd	rsd	PROPN
fueconorg-4784	54	24	105	105	NUM
fueconorg-4784	54	25	/	/	SYM
fueconorg-4784	54	26	usd	usd	NOUN
fueconorg-4784	54	27	1	1	NUM
fueconorg-4784	54	28	,	,	PUNCT
fueconorg-4784	54	29	then	then	ADV
fueconorg-4784	54	30	the	the	DET
fueconorg-4784	54	31	us	us	PROPN
fueconorg-4784	54	32	company	company	NOUN
fueconorg-4784	54	33	will	will	AUX
fueconorg-4784	54	34	receive	receive	VERB
fueconorg-4784	54	35	fewer	few	ADJ
fueconorg-4784	54	36	dollars	dollar	NOUN
fueconorg-4784	54	37	.	.	PUNCT
fueconorg-4784	55	1	on	on	ADP
fueconorg-4784	55	2	the	the	DET
fueconorg-4784	55	3	contrary	contrary	NOUN
fueconorg-4784	55	4	,	,	PUNCT
fueconorg-4784	55	5	if	if	SCONJ
fueconorg-4784	55	6	the	the	DET
fueconorg-4784	55	7	dinar	dinar	PROPN
fueconorg-4784	55	8	appreciates	appreciate	VERB
fueconorg-4784	55	9	on	on	ADP
fueconorg-4784	55	10	the	the	DET
fueconorg-4784	55	11	maturity	maturity	NOUN
fueconorg-4784	55	12	date	date	NOUN
fueconorg-4784	55	13	(	(	PUNCT
fueconorg-4784	55	14	rsd	rsd	NOUN
fueconorg-4784	55	15	98	98	NUM
fueconorg-4784	55	16	/	/	SYM
fueconorg-4784	55	17	usd	usd	NOUN
fueconorg-4784	55	18	1	1	NUM
fueconorg-4784	55	19	)	)	PUNCT
fueconorg-4784	55	20	,	,	PUNCT
fueconorg-4784	55	21	the	the	DET
fueconorg-4784	55	22	us	us	PROPN
fueconorg-4784	55	23	company	company	NOUN
fueconorg-4784	55	24	will	will	AUX
fueconorg-4784	55	25	receive	receive	VERB
fueconorg-4784	55	26	a	a	DET
fueconorg-4784	55	27	larger	large	ADJ
fueconorg-4784	55	28	amount	amount	NOUN
fueconorg-4784	55	29	of	of	ADP
fueconorg-4784	55	30	us	us	PROPN
fueconorg-4784	55	31	dollars	dollar	NOUN
fueconorg-4784	55	32	.	.	PUNCT
fueconorg-4784	56	1	consequently	consequently	ADV
fueconorg-4784	56	2	,	,	PUNCT
fueconorg-4784	56	3	an	an	DET
fueconorg-4784	56	4	exchange	exchange	NOUN
fueconorg-4784	56	5	rate	rate	NOUN
fueconorg-4784	56	6	difference	difference	NOUN
fueconorg-4784	56	7	could	could	AUX
fueconorg-4784	56	8	appear	appear	VERB
fueconorg-4784	56	9	the	the	DET
fueconorg-4784	56	10	key	key	ADJ
fueconorg-4784	56	11	issues	issue	NOUN
fueconorg-4784	56	12	in	in	ADP
fueconorg-4784	56	13	the	the	DET
fueconorg-4784	56	14	translation	translation	NOUN
fueconorg-4784	56	15	of	of	ADP
fueconorg-4784	56	16	the	the	DET
fueconorg-4784	56	17	financial	financial	ADJ
fueconorg-4784	56	18	statements	statement	NOUN
fueconorg-4784	56	19	of	of	ADP
fueconorg-4784	56	20	multinational	multinational	ADJ
fueconorg-4784	56	21	companies	company	NOUN
fueconorg-4784	56	22	187	187	NUM
fueconorg-4784	56	23	which	which	PRON
fueconorg-4784	56	24	can	can	AUX
fueconorg-4784	56	25	be	be	AUX
fueconorg-4784	56	26	either	either	CCONJ
fueconorg-4784	56	27	positive	positive	ADJ
fueconorg-4784	56	28	or	or	CCONJ
fueconorg-4784	56	29	negative	negative	ADJ
fueconorg-4784	56	30	.	.	PUNCT
fueconorg-4784	57	1	the	the	DET
fueconorg-4784	57	2	difference	difference	NOUN
fueconorg-4784	57	3	arising	arise	VERB
fueconorg-4784	57	4	from	from	ADP
fueconorg-4784	57	5	reporting	report	VERB
fueconorg-4784	57	6	the	the	DET
fueconorg-4784	57	7	same	same	ADJ
fueconorg-4784	57	8	number	number	NOUN
fueconorg-4784	57	9	of	of	ADP
fueconorg-4784	57	10	foreign	foreign	ADJ
fueconorg-4784	57	11	currency	currency	NOUN
fueconorg-4784	57	12	units	unit	NOUN
fueconorg-4784	57	13	in	in	ADP
fueconorg-4784	57	14	the	the	DET
fueconorg-4784	57	15	reporting	reporting	NOUN
fueconorg-4784	57	16	currency	currency	NOUN
fueconorg-4784	57	17	at	at	ADP
fueconorg-4784	57	18	different	different	ADJ
fueconorg-4784	57	19	exchange	exchange	NOUN
fueconorg-4784	57	20	rates	rate	NOUN
fueconorg-4784	57	21	,	,	PUNCT
fueconorg-4784	57	22	is	be	AUX
fueconorg-4784	57	23	called	call	VERB
fueconorg-4784	57	24	the	the	DET
fueconorg-4784	57	25	exchange	exchange	NOUN
fueconorg-4784	57	26	rate	rate	NOUN
fueconorg-4784	57	27	difference	difference	NOUN
fueconorg-4784	57	28	.	.	PUNCT
fueconorg-4784	58	1	therefore	therefore	ADV
fueconorg-4784	58	2	,	,	PUNCT
fueconorg-4784	58	3	in	in	ADP
fueconorg-4784	58	4	order	order	NOUN
fueconorg-4784	58	5	for	for	ADP
fueconorg-4784	58	6	an	an	DET
fueconorg-4784	58	7	exchange	exchange	NOUN
fueconorg-4784	58	8	rate	rate	NOUN
fueconorg-4784	58	9	difference	difference	NOUN
fueconorg-4784	58	10	to	to	PART
fueconorg-4784	58	11	appear	appear	VERB
fueconorg-4784	58	12	,	,	PUNCT
fueconorg-4784	58	13	it	it	PRON
fueconorg-4784	58	14	is	be	AUX
fueconorg-4784	58	15	necessary	necessary	ADJ
fueconorg-4784	58	16	for	for	SCONJ
fueconorg-4784	58	17	a	a	DET
fueconorg-4784	58	18	transaction	transaction	NOUN
fueconorg-4784	58	19	to	to	PART
fueconorg-4784	58	20	be	be	AUX
fueconorg-4784	58	21	reported	report	VERB
fueconorg-4784	58	22	in	in	ADP
fueconorg-4784	58	23	a	a	DET
fueconorg-4784	58	24	foreign	foreign	ADJ
fueconorg-4784	58	25	currency	currency	NOUN
fueconorg-4784	58	26	,	,	PUNCT
fueconorg-4784	58	27	as	as	ADV
fueconorg-4784	58	28	well	well	ADV
fueconorg-4784	58	29	as	as	ADP
fueconorg-4784	58	30	that	that	SCONJ
fueconorg-4784	58	31	the	the	DET
fueconorg-4784	58	32	change	change	NOUN
fueconorg-4784	58	33	in	in	ADP
fueconorg-4784	58	34	the	the	DET
fueconorg-4784	58	35	exchange	exchange	NOUN
fueconorg-4784	58	36	rate	rate	NOUN
fueconorg-4784	58	37	occurs	occur	VERB
fueconorg-4784	58	38	.	.	PUNCT
fueconorg-4784	59	1	the	the	DET
fueconorg-4784	59	2	first	first	ADJ
fueconorg-4784	59	3	scenario	scenario	NOUN
fueconorg-4784	59	4	described	describe	VERB
fueconorg-4784	59	5	represents	represent	VERB
fueconorg-4784	59	6	a	a	DET
fueconorg-4784	59	7	transaction	transaction	NOUN
fueconorg-4784	59	8	exchange	exchange	NOUN
fueconorg-4784	59	9	loss	loss	NOUN
fueconorg-4784	59	10	for	for	ADP
fueconorg-4784	59	11	the	the	DET
fueconorg-4784	59	12	us	us	PROPN
fueconorg-4784	59	13	company	company	NOUN
fueconorg-4784	59	14	,	,	PUNCT
fueconorg-4784	59	15	while	while	SCONJ
fueconorg-4784	59	16	the	the	DET
fueconorg-4784	59	17	other	other	ADJ
fueconorg-4784	59	18	points	point	NOUN
fueconorg-4784	59	19	to	to	ADP
fueconorg-4784	59	20	a	a	DET
fueconorg-4784	59	21	transaction	transaction	NOUN
fueconorg-4784	59	22	exchange	exchange	NOUN
fueconorg-4784	59	23	gain	gain	NOUN
fueconorg-4784	59	24	for	for	ADP
fueconorg-4784	59	25	the	the	DET
fueconorg-4784	59	26	us	us	PROPN
fueconorg-4784	59	27	company	company	NOUN
fueconorg-4784	59	28	.	.	PUNCT
fueconorg-4784	60	1	since	since	SCONJ
fueconorg-4784	60	2	the	the	DET
fueconorg-4784	60	3	invoice	invoice	NOUN
fueconorg-4784	60	4	is	be	AUX
fueconorg-4784	60	5	denominated	denominate	VERB
fueconorg-4784	60	6	in	in	ADP
fueconorg-4784	60	7	a	a	DET
fueconorg-4784	60	8	foreign	foreign	ADJ
fueconorg-4784	60	9	currency	currency	NOUN
fueconorg-4784	60	10	for	for	ADP
fueconorg-4784	60	11	the	the	DET
fueconorg-4784	60	12	us	us	PROPN
fueconorg-4784	60	13	company	company	NOUN
fueconorg-4784	60	14	–	–	PUNCT
fueconorg-4784	60	15	which	which	PRON
fueconorg-4784	60	16	is	be	AUX
fueconorg-4784	60	17	the	the	DET
fueconorg-4784	60	18	dinar	dinar	PROPN
fueconorg-4784	60	19	,	,	PUNCT
fueconorg-4784	60	20	the	the	DET
fueconorg-4784	60	21	us	us	PROPN
fueconorg-4784	60	22	company	company	NOUN
fueconorg-4784	60	23	runs	run	VERB
fueconorg-4784	60	24	the	the	DET
fueconorg-4784	60	25	risk	risk	NOUN
fueconorg-4784	60	26	of	of	ADP
fueconorg-4784	60	27	a	a	DET
fueconorg-4784	60	28	fluctuation	fluctuation	NOUN
fueconorg-4784	60	29	in	in	ADP
fueconorg-4784	60	30	the	the	DET
fueconorg-4784	60	31	exchange	exchange	NOUN
fueconorg-4784	60	32	rate	rate	NOUN
fueconorg-4784	60	33	.	.	PUNCT
fueconorg-4784	61	1	within	within	ADP
fueconorg-4784	61	2	the	the	DET
fueconorg-4784	61	3	given	give	VERB
fueconorg-4784	61	4	transaction	transaction	NOUN
fueconorg-4784	61	5	,	,	PUNCT
fueconorg-4784	61	6	the	the	DET
fueconorg-4784	61	7	domestic	domestic	ADJ
fueconorg-4784	61	8	company	company	NOUN
fueconorg-4784	61	9	is	be	AUX
fueconorg-4784	61	10	not	not	PART
fueconorg-4784	61	11	,	,	PUNCT
fueconorg-4784	61	12	however	however	ADV
fueconorg-4784	61	13	,	,	PUNCT
fueconorg-4784	61	14	affected	affect	VERB
fueconorg-4784	61	15	by	by	ADP
fueconorg-4784	61	16	the	the	DET
fueconorg-4784	61	17	resulting	result	VERB
fueconorg-4784	61	18	changes	change	NOUN
fueconorg-4784	61	19	in	in	ADP
fueconorg-4784	61	20	the	the	DET
fueconorg-4784	61	21	foreign	foreign	ADJ
fueconorg-4784	61	22	exchange	exchange	NOUN
fueconorg-4784	61	23	rate	rate	NOUN
fueconorg-4784	61	24	,	,	PUNCT
fueconorg-4784	61	25	due	due	ADP
fueconorg-4784	61	26	to	to	ADP
fueconorg-4784	61	27	which	which	PRON
fueconorg-4784	61	28	its	its	PRON
fueconorg-4784	61	29	cash	cash	NOUN
fueconorg-4784	61	30	flows	flow	NOUN
fueconorg-4784	61	31	are	be	AUX
fueconorg-4784	61	32	fixed	fix	VERB
fueconorg-4784	61	33	by	by	ADP
fueconorg-4784	61	34	invoice	invoice	NOUN
fueconorg-4784	61	35	reporting	report	VERB
fueconorg-4784	61	36	in	in	ADP
fueconorg-4784	61	37	the	the	DET
fueconorg-4784	61	38	national	national	ADJ
fueconorg-4784	61	39	currency	currency	NOUN
fueconorg-4784	61	40	.	.	PUNCT
fueconorg-4784	62	1	the	the	DET
fueconorg-4784	62	2	accounting	accounting	NOUN
fueconorg-4784	62	3	treatment	treatment	NOUN
fueconorg-4784	62	4	of	of	ADP
fueconorg-4784	62	5	transaction	transaction	NOUN
fueconorg-4784	62	6	exchange	exchange	NOUN
fueconorg-4784	62	7	profit	profit	NOUN
fueconorg-4784	62	8	or	or	CCONJ
fueconorg-4784	62	9	loss	loss	NOUN
fueconorg-4784	62	10	is	be	AUX
fueconorg-4784	62	11	unambiguous	unambiguous	ADJ
fueconorg-4784	62	12	–	–	PUNCT
fueconorg-4784	62	13	it	it	PRON
fueconorg-4784	62	14	has	have	VERB
fueconorg-4784	62	15	to	to	PART
fueconorg-4784	62	16	be	be	AUX
fueconorg-4784	62	17	included	include	VERB
fueconorg-4784	62	18	in	in	ADP
fueconorg-4784	62	19	the	the	DET
fueconorg-4784	62	20	profit	profit	NOUN
fueconorg-4784	62	21	and	and	CCONJ
fueconorg-4784	62	22	loss	loss	NOUN
fueconorg-4784	62	23	statement	statement	NOUN
fueconorg-4784	62	24	(	(	PUNCT
fueconorg-4784	62	25	p&l	p&l	NOUN
fueconorg-4784	62	26	statement	statement	NOUN
fueconorg-4784	62	27	)	)	PUNCT
fueconorg-4784	62	28	and	and	CCONJ
fueconorg-4784	62	29	as	as	ADP
fueconorg-4784	62	30	such	such	ADJ
fueconorg-4784	62	31	it	it	PRON
fueconorg-4784	62	32	affects	affect	VERB
fueconorg-4784	62	33	the	the	DET
fueconorg-4784	62	34	result	result	NOUN
fueconorg-4784	62	35	of	of	ADP
fueconorg-4784	62	36	the	the	DET
fueconorg-4784	62	37	period	period	NOUN
fueconorg-4784	62	38	in	in	ADP
fueconorg-4784	62	39	which	which	PRON
fueconorg-4784	62	40	it	it	PRON
fueconorg-4784	62	41	was	be	AUX
fueconorg-4784	62	42	created	create	VERB
fueconorg-4784	62	43	.	.	PUNCT
fueconorg-4784	63	1	positive	positive	ADJ
fueconorg-4784	63	2	exchange	exchange	NOUN
fueconorg-4784	63	3	rate	rate	NOUN
fueconorg-4784	63	4	differences	difference	NOUN
fueconorg-4784	63	5	arise	arise	VERB
fueconorg-4784	63	6	when	when	SCONJ
fueconorg-4784	63	7	the	the	DET
fueconorg-4784	63	8	enterprise	enterprise	NOUN
fueconorg-4784	63	9	settles	settle	VERB
fueconorg-4784	63	10	its	its	PRON
fueconorg-4784	63	11	foreign	foreign	ADJ
fueconorg-4784	63	12	liabilities	liability	NOUN
fueconorg-4784	63	13	at	at	ADP
fueconorg-4784	63	14	an	an	DET
fueconorg-4784	63	15	exchange	exchange	NOUN
fueconorg-4784	63	16	rate	rate	NOUN
fueconorg-4784	63	17	lower	low	ADJ
fueconorg-4784	63	18	than	than	ADP
fueconorg-4784	63	19	the	the	DET
fueconorg-4784	63	20	one	one	NOUN
fueconorg-4784	63	21	that	that	PRON
fueconorg-4784	63	22	was	be	AUX
fueconorg-4784	63	23	in	in	ADP
fueconorg-4784	63	24	place	place	NOUN
fueconorg-4784	63	25	on	on	ADP
fueconorg-4784	63	26	the	the	DET
fueconorg-4784	63	27	day	day	NOUN
fueconorg-4784	63	28	when	when	SCONJ
fueconorg-4784	63	29	the	the	DET
fueconorg-4784	63	30	liability	liability	NOUN
fueconorg-4784	63	31	was	be	AUX
fueconorg-4784	63	32	created	create	VERB
fueconorg-4784	63	33	,	,	PUNCT
fueconorg-4784	63	34	that	that	PRON
fueconorg-4784	63	35	is	be	AUX
fueconorg-4784	63	36	according	accord	VERB
fueconorg-4784	63	37	to	to	ADP
fueconorg-4784	63	38	which	which	PRON
fueconorg-4784	63	39	the	the	DET
fueconorg-4784	63	40	obligation	obligation	NOUN
fueconorg-4784	63	41	was	be	AUX
fueconorg-4784	63	42	recognized	recognize	VERB
fueconorg-4784	63	43	within	within	ADP
fueconorg-4784	63	44	the	the	DET
fueconorg-4784	63	45	statement	statement	NOUN
fueconorg-4784	63	46	of	of	ADP
fueconorg-4784	63	47	financial	financial	ADJ
fueconorg-4784	63	48	position	position	NOUN
fueconorg-4784	63	49	.	.	PUNCT
fueconorg-4784	64	1	also	also	ADV
fueconorg-4784	64	2	,	,	PUNCT
fueconorg-4784	64	3	positive	positive	ADJ
fueconorg-4784	64	4	exchange	exchange	NOUN
fueconorg-4784	64	5	differences	difference	NOUN
fueconorg-4784	64	6	appear	appear	VERB
fueconorg-4784	64	7	when	when	SCONJ
fueconorg-4784	64	8	the	the	DET
fueconorg-4784	64	9	foreign	foreign	ADJ
fueconorg-4784	64	10	receivable	receivable	NOUN
fueconorg-4784	64	11	is	be	AUX
fueconorg-4784	64	12	liquidated	liquidate	VERB
fueconorg-4784	64	13	at	at	ADP
fueconorg-4784	64	14	a	a	DET
fueconorg-4784	64	15	rate	rate	NOUN
fueconorg-4784	64	16	which	which	PRON
fueconorg-4784	64	17	is	be	AUX
fueconorg-4784	64	18	higher	high	ADJ
fueconorg-4784	64	19	that	that	SCONJ
fueconorg-4784	64	20	the	the	DET
fueconorg-4784	64	21	exchange	exchange	NOUN
fueconorg-4784	64	22	rate	rate	NOUN
fueconorg-4784	64	23	on	on	ADP
fueconorg-4784	64	24	the	the	DET
fueconorg-4784	64	25	day	day	NOUN
fueconorg-4784	64	26	of	of	ADP
fueconorg-4784	64	27	the	the	DET
fueconorg-4784	64	28	transaction	transaction	NOUN
fueconorg-4784	64	29	,	,	PUNCT
fueconorg-4784	64	30	that	that	PRON
fueconorg-4784	64	31	is	be	AUX
fueconorg-4784	64	32	the	the	DET
fueconorg-4784	64	33	rate	rate	NOUN
fueconorg-4784	64	34	at	at	ADP
fueconorg-4784	64	35	which	which	PRON
fueconorg-4784	64	36	the	the	DET
fueconorg-4784	64	37	claim	claim	NOUN
fueconorg-4784	64	38	was	be	AUX
fueconorg-4784	64	39	presented	present	VERB
fueconorg-4784	64	40	in	in	ADP
fueconorg-4784	64	41	the	the	DET
fueconorg-4784	64	42	statement	statement	NOUN
fueconorg-4784	64	43	of	of	ADP
fueconorg-4784	64	44	financial	financial	ADJ
fueconorg-4784	64	45	position	position	NOUN
fueconorg-4784	64	46	,	,	PUNCT
fueconorg-4784	64	47	as	as	ADV
fueconorg-4784	64	48	well	well	ADV
fueconorg-4784	64	49	as	as	ADP
fueconorg-4784	64	50	in	in	ADP
fueconorg-4784	64	51	periods	period	NOUN
fueconorg-4784	64	52	in	in	ADP
fueconorg-4784	64	53	which	which	PRON
fueconorg-4784	64	54	the	the	DET
fueconorg-4784	64	55	enterprise	enterprise	NOUN
fueconorg-4784	64	56	disposes	dispose	VERB
fueconorg-4784	64	57	of	of	ADP
fueconorg-4784	64	58	foreign	foreign	ADJ
fueconorg-4784	64	59	assets	asset	NOUN
fueconorg-4784	64	60	,	,	PUNCT
fueconorg-4784	64	61	while	while	SCONJ
fueconorg-4784	64	62	the	the	DET
fueconorg-4784	64	63	foreign	foreign	ADJ
fueconorg-4784	64	64	currency	currency	NOUN
fueconorg-4784	64	65	exchange	exchange	NOUN
fueconorg-4784	64	66	rate	rate	NOUN
fueconorg-4784	64	67	increases	increase	NOUN
fueconorg-4784	64	68	.	.	PUNCT
fueconorg-4784	65	1	on	on	ADP
fueconorg-4784	65	2	the	the	DET
fueconorg-4784	65	3	contrary	contrary	ADJ
fueconorg-4784	65	4	,	,	PUNCT
fueconorg-4784	65	5	negative	negative	ADJ
fueconorg-4784	65	6	exchange	exchange	NOUN
fueconorg-4784	65	7	rate	rate	NOUN
fueconorg-4784	65	8	differences	difference	NOUN
fueconorg-4784	65	9	occur	occur	VERB
fueconorg-4784	65	10	when	when	SCONJ
fueconorg-4784	65	11	there	there	PRON
fueconorg-4784	65	12	is	be	VERB
fueconorg-4784	65	13	an	an	DET
fueconorg-4784	65	14	increase	increase	NOUN
fueconorg-4784	65	15	in	in	ADP
fueconorg-4784	65	16	the	the	DET
fueconorg-4784	65	17	foreign	foreign	ADJ
fueconorg-4784	65	18	currency	currency	NOUN
fueconorg-4784	65	19	exchange	exchange	NOUN
fueconorg-4784	65	20	rate	rate	NOUN
fueconorg-4784	65	21	,	,	PUNCT
fueconorg-4784	65	22	whereas	whereas	SCONJ
fueconorg-4784	65	23	the	the	DET
fueconorg-4784	65	24	enterprise	enterprise	NOUN
fueconorg-4784	65	25	has	have	VERB
fueconorg-4784	65	26	some	some	DET
fueconorg-4784	65	27	unpaid	unpaid	ADJ
fueconorg-4784	65	28	liabilities	liability	NOUN
fueconorg-4784	65	29	in	in	ADP
fueconorg-4784	65	30	that	that	DET
fueconorg-4784	65	31	currency	currency	NOUN
fueconorg-4784	65	32	.	.	PUNCT
fueconorg-4784	66	1	such	such	DET
fueconorg-4784	66	2	an	an	DET
fueconorg-4784	66	3	item	item	NOUN
fueconorg-4784	66	4	is	be	AUX
fueconorg-4784	66	5	treated	treat	VERB
fueconorg-4784	66	6	as	as	ADP
fueconorg-4784	66	7	a	a	DET
fueconorg-4784	66	8	loss	loss	NOUN
fueconorg-4784	66	9	,	,	PUNCT
fueconorg-4784	66	10	in	in	ADP
fueconorg-4784	66	11	accordance	accordance	NOUN
fueconorg-4784	66	12	with	with	ADP
fueconorg-4784	66	13	the	the	DET
fueconorg-4784	66	14	ias	ias	PROPN
fueconorg-4784	66	15	21	21	NUM
fueconorg-4784	66	16	(	(	PUNCT
fueconorg-4784	66	17	paragraphs	paragraph	VERB
fueconorg-4784	66	18	28	28	NUM
fueconorg-4784	66	19	-	-	SYM
fueconorg-4784	66	20	30	30	NUM
fueconorg-4784	66	21	)	)	PUNCT
fueconorg-4784	66	22	,	,	PUNCT
fueconorg-4784	66	23	which	which	PRON
fueconorg-4784	66	24	is	be	AUX
fueconorg-4784	66	25	presented	present	VERB
fueconorg-4784	66	26	as	as	ADP
fueconorg-4784	66	27	a	a	DET
fueconorg-4784	66	28	separate	separate	ADJ
fueconorg-4784	66	29	item	item	NOUN
fueconorg-4784	66	30	in	in	ADP
fueconorg-4784	66	31	the	the	DET
fueconorg-4784	66	32	profit	profit	NOUN
fueconorg-4784	66	33	and	and	CCONJ
fueconorg-4784	66	34	loss	loss	NOUN
fueconorg-4784	66	35	statement	statement	NOUN
fueconorg-4784	66	36	(	(	PUNCT
fueconorg-4784	66	37	privredni	privredni	NOUN
fueconorg-4784	66	38	savetnik	savetnik	NOUN
fueconorg-4784	66	39	,	,	PUNCT
fueconorg-4784	66	40	2004	2004	NUM
fueconorg-4784	66	41	)	)	PUNCT
fueconorg-4784	66	42	.	.	PUNCT
fueconorg-4784	67	1	according	accord	VERB
fueconorg-4784	67	2	to	to	ADP
fueconorg-4784	67	3	ias	ias	PROPN
fueconorg-4784	67	4	21	21	NUM
fueconorg-4784	67	5	,	,	PUNCT
fueconorg-4784	67	6	exchange	exchange	NOUN
fueconorg-4784	67	7	rate	rate	NOUN
fueconorg-4784	67	8	differences	difference	NOUN
fueconorg-4784	67	9	arising	arise	VERB
fueconorg-4784	67	10	from	from	ADP
fueconorg-4784	67	11	the	the	DET
fueconorg-4784	67	12	monetary	monetary	ADJ
fueconorg-4784	67	13	items	item	NOUN
fueconorg-4784	67	14	that	that	PRON
fueconorg-4784	67	15	,	,	PUNCT
fueconorg-4784	67	16	by	by	ADP
fueconorg-4784	67	17	their	their	PRON
fueconorg-4784	67	18	nature	nature	NOUN
fueconorg-4784	67	19	,	,	PUNCT
fueconorg-4784	67	20	represent	represent	VERB
fueconorg-4784	67	21	participation	participation	NOUN
fueconorg-4784	67	22	in	in	ADP
fueconorg-4784	67	23	the	the	DET
fueconorg-4784	67	24	equity	equity	NOUN
fueconorg-4784	67	25	of	of	ADP
fueconorg-4784	67	26	a	a	DET
fueconorg-4784	67	27	foreign	foreign	ADJ
fueconorg-4784	67	28	company	company	NOUN
fueconorg-4784	67	29	,	,	PUNCT
fueconorg-4784	67	30	are	be	AUX
fueconorg-4784	67	31	recorded	record	VERB
fueconorg-4784	67	32	as	as	ADP
fueconorg-4784	67	33	an	an	DET
fueconorg-4784	67	34	integral	integral	ADJ
fueconorg-4784	67	35	part	part	NOUN
fueconorg-4784	67	36	of	of	ADP
fueconorg-4784	67	37	that	that	DET
fueconorg-4784	67	38	share	share	NOUN
fueconorg-4784	67	39	(	(	PUNCT
fueconorg-4784	67	40	positive	positive	ADJ
fueconorg-4784	67	41	exchange	exchange	NOUN
fueconorg-4784	67	42	differences	difference	NOUN
fueconorg-4784	67	43	increase	increase	VERB
fueconorg-4784	67	44	the	the	DET
fueconorg-4784	67	45	value	value	NOUN
fueconorg-4784	67	46	of	of	ADP
fueconorg-4784	67	47	a	a	DET
fueconorg-4784	67	48	share	share	NOUN
fueconorg-4784	67	49	,	,	PUNCT
fueconorg-4784	67	50	whereas	whereas	SCONJ
fueconorg-4784	67	51	the	the	DET
fueconorg-4784	67	52	negative	negative	ADJ
fueconorg-4784	67	53	ones	one	NOUN
fueconorg-4784	67	54	contribute	contribute	VERB
fueconorg-4784	67	55	to	to	ADP
fueconorg-4784	67	56	a	a	DET
fueconorg-4784	67	57	decrease	decrease	NOUN
fueconorg-4784	67	58	in	in	ADP
fueconorg-4784	67	59	its	its	PRON
fueconorg-4784	67	60	value	value	NOUN
fueconorg-4784	67	61	)	)	PUNCT
fueconorg-4784	67	62	.	.	PUNCT
fueconorg-4784	68	1	namely	namely	ADV
fueconorg-4784	68	2	,	,	PUNCT
fueconorg-4784	68	3	the	the	DET
fueconorg-4784	68	4	item	item	NOUN
fueconorg-4784	68	5	whose	whose	DET
fueconorg-4784	68	6	settlement	settlement	NOUN
fueconorg-4784	68	7	is	be	AUX
fueconorg-4784	68	8	not	not	PART
fueconorg-4784	68	9	certain	certain	ADJ
fueconorg-4784	68	10	in	in	ADP
fueconorg-4784	68	11	the	the	DET
fueconorg-4784	68	12	near	near	ADJ
fueconorg-4784	68	13	future	future	NOUN
fueconorg-4784	68	14	,	,	PUNCT
fueconorg-4784	68	15	or	or	CCONJ
fueconorg-4784	68	16	whose	whose	DET
fueconorg-4784	68	17	liquidation	liquidation	NOUN
fueconorg-4784	68	18	has	have	AUX
fueconorg-4784	68	19	not	not	PART
fueconorg-4784	68	20	been	be	AUX
fueconorg-4784	68	21	planned	plan	VERB
fueconorg-4784	68	22	,	,	PUNCT
fueconorg-4784	68	23	is	be	AUX
fueconorg-4784	68	24	essentially	essentially	ADV
fueconorg-4784	68	25	an	an	DET
fueconorg-4784	68	26	increase	increase	NOUN
fueconorg-4784	68	27	or	or	CCONJ
fueconorg-4784	68	28	decrease	decrease	NOUN
fueconorg-4784	68	29	in	in	ADP
fueconorg-4784	68	30	the	the	DET
fueconorg-4784	68	31	value	value	NOUN
fueconorg-4784	68	32	of	of	ADP
fueconorg-4784	68	33	a	a	DET
fueconorg-4784	68	34	share	share	NOUN
fueconorg-4784	68	35	in	in	ADP
fueconorg-4784	68	36	a	a	DET
fueconorg-4784	68	37	foreign	foreign	ADJ
fueconorg-4784	68	38	company	company	NOUN
fueconorg-4784	68	39	.	.	PUNCT
fueconorg-4784	69	1	this	this	PRON
fueconorg-4784	69	2	means	mean	VERB
fueconorg-4784	69	3	that	that	SCONJ
fueconorg-4784	69	4	those	those	DET
fueconorg-4784	69	5	items	item	NOUN
fueconorg-4784	69	6	are	be	AUX
fueconorg-4784	69	7	not	not	PART
fueconorg-4784	69	8	included	include	VERB
fueconorg-4784	69	9	in	in	ADP
fueconorg-4784	69	10	the	the	DET
fueconorg-4784	69	11	calculation	calculation	NOUN
fueconorg-4784	69	12	of	of	ADP
fueconorg-4784	69	13	the	the	DET
fueconorg-4784	69	14	net	net	ADJ
fueconorg-4784	69	15	profit	profit	NOUN
fueconorg-4784	69	16	or	or	CCONJ
fueconorg-4784	69	17	loss	loss	NOUN
fueconorg-4784	69	18	of	of	ADP
fueconorg-4784	69	19	the	the	DET
fueconorg-4784	69	20	period	period	NOUN
fueconorg-4784	69	21	but	but	CCONJ
fueconorg-4784	69	22	,	,	PUNCT
fueconorg-4784	69	23	according	accord	VERB
fueconorg-4784	69	24	to	to	ADP
fueconorg-4784	69	25	ias	ias	PROPN
fueconorg-4784	69	26	1	1	NUM
fueconorg-4784	69	27	–	–	PUNCT
fueconorg-4784	69	28	presentation	presentation	NOUN
fueconorg-4784	69	29	of	of	ADP
fueconorg-4784	69	30	financial	financial	ADJ
fueconorg-4784	69	31	statements	statement	NOUN
fueconorg-4784	69	32	,	,	PUNCT
fueconorg-4784	69	33	they	they	PRON
fueconorg-4784	69	34	are	be	AUX
fueconorg-4784	69	35	expressed	express	VERB
fueconorg-4784	69	36	as	as	ADP
fueconorg-4784	69	37	an	an	DET
fueconorg-4784	69	38	integral	integral	ADJ
fueconorg-4784	69	39	part	part	NOUN
fueconorg-4784	69	40	of	of	ADP
fueconorg-4784	69	41	the	the	DET
fueconorg-4784	69	42	statement	statement	NOUN
fueconorg-4784	69	43	of	of	ADP
fueconorg-4784	69	44	changes	change	NOUN
fueconorg-4784	69	45	in	in	ADP
fueconorg-4784	69	46	equity	equity	NOUN
fueconorg-4784	69	47	(	(	PUNCT
fueconorg-4784	69	48	mirza	mirza	PROPN
fueconorg-4784	69	49	&	&	CCONJ
fueconorg-4784	69	50	holt	holt	PROPN
fueconorg-4784	69	51	,	,	PUNCT
fueconorg-4784	69	52	2011	2011	NUM
fueconorg-4784	69	53	)	)	PUNCT
fueconorg-4784	69	54	.	.	PUNCT
fueconorg-4784	70	1	3	3	X
fueconorg-4784	70	2	.	.	X
fueconorg-4784	70	3	financial	financial	ADJ
fueconorg-4784	70	4	statements	statement	NOUN
fueconorg-4784	70	5	of	of	ADP
fueconorg-4784	70	6	foreign	foreign	ADJ
fueconorg-4784	70	7	operations	operation	NOUN
fueconorg-4784	70	8	domicile	domicile	NOUN
fueconorg-4784	70	9	companies	company	NOUN
fueconorg-4784	70	10	can	can	AUX
fueconorg-4784	70	11	operate	operate	VERB
fueconorg-4784	70	12	abroad	abroad	ADV
fueconorg-4784	70	13	through	through	ADP
fueconorg-4784	70	14	their	their	PRON
fueconorg-4784	70	15	subsidiaries	subsidiary	NOUN
fueconorg-4784	70	16	;	;	PUNCT
fueconorg-4784	70	17	these	these	PRON
fueconorg-4784	70	18	are	be	AUX
fueconorg-4784	70	19	joint	joint	ADJ
fueconorg-4784	70	20	ventures	venture	NOUN
fueconorg-4784	70	21	or	or	CCONJ
fueconorg-4784	70	22	branches	branch	NOUN
fueconorg-4784	70	23	.	.	PUNCT
fueconorg-4784	71	1	the	the	DET
fueconorg-4784	71	2	method	method	NOUN
fueconorg-4784	71	3	used	use	VERB
fueconorg-4784	71	4	to	to	PART
fueconorg-4784	71	5	translate	translate	VERB
fueconorg-4784	71	6	the	the	DET
fueconorg-4784	71	7	financial	financial	ADJ
fueconorg-4784	71	8	statement	statement	NOUN
fueconorg-4784	71	9	of	of	ADP
fueconorg-4784	71	10	foreign	foreign	ADJ
fueconorg-4784	71	11	operations	operation	NOUN
fueconorg-4784	71	12	is	be	AUX
fueconorg-4784	71	13	significantly	significantly	ADV
fueconorg-4784	71	14	influenced	influence	VERB
fueconorg-4784	71	15	by	by	ADP
fueconorg-4784	71	16	the	the	DET
fueconorg-4784	71	17	manner	manner	NOUN
fueconorg-4784	71	18	in	in	ADP
fueconorg-4784	71	19	which	which	PRON
fueconorg-4784	71	20	they	they	PRON
fueconorg-4784	71	21	are	be	AUX
fueconorg-4784	71	22	financed	finance	VERB
fueconorg-4784	71	23	,	,	PUNCT
fueconorg-4784	71	24	as	as	ADV
fueconorg-4784	71	25	well	well	ADV
fueconorg-4784	71	26	as	as	ADP
fueconorg-4784	71	27	by	by	ADP
fueconorg-4784	71	28	the	the	DET
fueconorg-4784	71	29	relationship	relationship	NOUN
fueconorg-4784	71	30	with	with	ADP
fueconorg-4784	71	31	the	the	DET
fueconorg-4784	71	32	reporting	report	VERB
fueconorg-4784	71	33	company	company	NOUN
fueconorg-4784	71	34	.	.	PUNCT
fueconorg-4784	72	1	precisely	precisely	ADV
fueconorg-4784	72	2	because	because	SCONJ
fueconorg-4784	72	3	of	of	ADP
fueconorg-4784	72	4	that	that	SCONJ
fueconorg-4784	72	5	it	it	PRON
fueconorg-4784	72	6	is	be	AUX
fueconorg-4784	72	7	important	important	ADJ
fueconorg-4784	72	8	to	to	PART
fueconorg-4784	72	9	make	make	VERB
fueconorg-4784	72	10	a	a	DET
fueconorg-4784	72	11	distinction	distinction	NOUN
fueconorg-4784	72	12	between	between	ADP
fueconorg-4784	72	13	foreign	foreign	ADJ
fueconorg-4784	72	14	operations	operation	NOUN
fueconorg-4784	72	15	:	:	PUNCT
fueconorg-4784	72	16	for	for	ADP
fueconorg-4784	72	17	example	example	NOUN
fueconorg-4784	72	18	,	,	PUNCT
fueconorg-4784	72	19	to	to	PART
fueconorg-4784	72	20	distinguish	distinguish	VERB
fueconorg-4784	72	21	foreign	foreign	ADJ
fueconorg-4784	72	22	operations	operation	NOUN
fueconorg-4784	72	23	which	which	PRON
fueconorg-4784	72	24	make	make	VERB
fueconorg-4784	72	25	an	an	DET
fueconorg-4784	72	26	integral	integral	ADJ
fueconorg-4784	72	27	part	part	NOUN
fueconorg-4784	72	28	of	of	ADP
fueconorg-4784	72	29	the	the	DET
fueconorg-4784	72	30	reporting	reporting	NOUN
fueconorg-4784	72	31	entity	entity	NOUN
fueconorg-4784	72	32	,	,	PUNCT
fueconorg-4784	72	33	such	such	ADJ
fueconorg-4784	72	34	as	as	ADP
fueconorg-4784	72	35	a	a	DET
fueconorg-4784	72	36	business	business	NOUN
fueconorg-4784	72	37	unit	unit	NOUN
fueconorg-4784	72	38	without	without	ADP
fueconorg-4784	72	39	a	a	DET
fueconorg-4784	72	40	legal	legal	ADJ
fueconorg-4784	72	41	subjectivity	subjectivity	NOUN
fueconorg-4784	72	42	,	,	PUNCT
fueconorg-4784	72	43	from	from	ADP
fueconorg-4784	72	44	those	those	PRON
fueconorg-4784	72	45	having	have	VERB
fueconorg-4784	72	46	a	a	DET
fueconorg-4784	72	47	certain	certain	ADJ
fueconorg-4784	72	48	level	level	NOUN
fueconorg-4784	72	49	of	of	ADP
fueconorg-4784	72	50	autonomy	autonomy	NOUN
fueconorg-4784	72	51	in	in	ADP
fueconorg-4784	72	52	relation	relation	NOUN
fueconorg-4784	72	53	to	to	ADP
fueconorg-4784	72	54	the	the	DET
fueconorg-4784	72	55	company	company	NOUN
fueconorg-4784	72	56	which	which	PRON
fueconorg-4784	72	57	compiles	compile	VERB
fueconorg-4784	72	58	the	the	DET
fueconorg-4784	72	59	financial	financial	ADJ
fueconorg-4784	72	60	statements	statement	NOUN
fueconorg-4784	72	61	.	.	PUNCT
fueconorg-4784	73	1	the	the	DET
fueconorg-4784	73	2	foreign	foreign	ADJ
fueconorg-4784	73	3	operations	operation	NOUN
fueconorg-4784	73	4	belonging	belong	VERB
fueconorg-4784	73	5	to	to	ADP
fueconorg-4784	73	6	the	the	DET
fueconorg-4784	73	7	first	first	ADJ
fueconorg-4784	73	8	group	group	NOUN
fueconorg-4784	73	9	188	188	NUM
fueconorg-4784	73	10	b.	b.	PROPN
fueconorg-4784	73	11	savić	savić	PROPN
fueconorg-4784	73	12	,	,	PUNCT
fueconorg-4784	73	13	n.	n.	PROPN
fueconorg-4784	73	14	obradović	obradović	PROPN
fueconorg-4784	73	15	,	,	PUNCT
fueconorg-4784	73	16	i.	i.	PROPN
fueconorg-4784	73	17	milojević	milojević	PROPN
fueconorg-4784	73	18	represent	represent	VERB
fueconorg-4784	73	19	the	the	DET
fueconorg-4784	73	20	expansion	expansion	NOUN
fueconorg-4784	73	21	of	of	ADP
fueconorg-4784	73	22	the	the	DET
fueconorg-4784	73	23	operations	operation	NOUN
fueconorg-4784	73	24	of	of	ADP
fueconorg-4784	73	25	the	the	DET
fueconorg-4784	73	26	reporting	reporting	NOUN
fueconorg-4784	73	27	entity	entity	NOUN
fueconorg-4784	73	28	(	(	PUNCT
fueconorg-4784	73	29	parent	parent	NOUN
fueconorg-4784	73	30	company	company	NOUN
fueconorg-4784	73	31	)	)	PUNCT
fueconorg-4784	73	32	,	,	PUNCT
fueconorg-4784	73	33	which	which	PRON
fueconorg-4784	73	34	is	be	AUX
fueconorg-4784	73	35	if	if	SCONJ
fueconorg-4784	73	36	they	they	PRON
fueconorg-4784	73	37	sell	sell	VERB
fueconorg-4784	73	38	goods	good	NOUN
fueconorg-4784	73	39	imported	import	VERB
fueconorg-4784	73	40	from	from	ADP
fueconorg-4784	73	41	the	the	DET
fueconorg-4784	73	42	reporting	report	VERB
fueconorg-4784	73	43	company	company	NOUN
fueconorg-4784	73	44	and	and	CCONJ
fueconorg-4784	73	45	at	at	ADP
fueconorg-4784	73	46	the	the	DET
fueconorg-4784	73	47	same	same	ADJ
fueconorg-4784	73	48	time	time	NOUN
fueconorg-4784	73	49	allocate	allocate	VERB
fueconorg-4784	73	50	sales	sale	NOUN
fueconorg-4784	73	51	revenue	revenue	NOUN
fueconorg-4784	73	52	,	,	PUNCT
fueconorg-4784	73	53	so	so	SCONJ
fueconorg-4784	73	54	they	they	PRON
fueconorg-4784	73	55	have	have	VERB
fueconorg-4784	73	56	a	a	DET
fueconorg-4784	73	57	direct	direct	ADJ
fueconorg-4784	73	58	impact	impact	NOUN
fueconorg-4784	73	59	on	on	ADP
fueconorg-4784	73	60	the	the	DET
fueconorg-4784	73	61	reporting	reporting	NOUN
fueconorg-4784	73	62	entity	entity	NOUN
fueconorg-4784	73	63	’s	’s	PART
fueconorg-4784	73	64	(	(	PUNCT
fueconorg-4784	73	65	parent	parent	NOUN
fueconorg-4784	73	66	company	company	NOUN
fueconorg-4784	73	67	’s	’s	PART
fueconorg-4784	73	68	)	)	PUNCT
fueconorg-4784	73	69	operational	operational	ADJ
fueconorg-4784	73	70	cash	cash	NOUN
fueconorg-4784	73	71	flows	flow	NOUN
fueconorg-4784	73	72	.	.	PUNCT
fueconorg-4784	74	1	in	in	ADP
fueconorg-4784	74	2	such	such	ADJ
fueconorg-4784	74	3	circumstances	circumstance	NOUN
fueconorg-4784	74	4	,	,	PUNCT
fueconorg-4784	74	5	the	the	DET
fueconorg-4784	74	6	exchange	exchange	NOUN
fueconorg-4784	74	7	rate	rate	NOUN
fueconorg-4784	74	8	fluctuation	fluctuation	NOUN
fueconorg-4784	74	9	between	between	ADP
fueconorg-4784	74	10	the	the	DET
fueconorg-4784	74	11	reporting	reporting	NOUN
fueconorg-4784	74	12	currency	currency	NOUN
fueconorg-4784	74	13	and	and	CCONJ
fueconorg-4784	74	14	the	the	DET
fueconorg-4784	74	15	currency	currency	NOUN
fueconorg-4784	74	16	of	of	ADP
fueconorg-4784	74	17	the	the	DET
fueconorg-4784	74	18	country	country	NOUN
fueconorg-4784	74	19	where	where	SCONJ
fueconorg-4784	74	20	the	the	DET
fueconorg-4784	74	21	operations	operation	NOUN
fueconorg-4784	74	22	were	be	AUX
fueconorg-4784	74	23	performed	perform	VERB
fueconorg-4784	74	24	affects	affect	VERB
fueconorg-4784	74	25	monetary	monetary	ADJ
fueconorg-4784	74	26	items	item	NOUN
fueconorg-4784	74	27	of	of	ADP
fueconorg-4784	74	28	the	the	DET
fueconorg-4784	74	29	foreign	foreign	ADJ
fueconorg-4784	74	30	operations	operation	NOUN
fueconorg-4784	74	31	.	.	PUNCT
fueconorg-4784	75	1	hence	hence	ADV
fueconorg-4784	75	2	,	,	PUNCT
fueconorg-4784	75	3	the	the	DET
fueconorg-4784	75	4	financial	financial	ADJ
fueconorg-4784	75	5	statements	statement	NOUN
fueconorg-4784	75	6	of	of	ADP
fueconorg-4784	75	7	such	such	ADJ
fueconorg-4784	75	8	operations	operation	NOUN
fueconorg-4784	75	9	are	be	AUX
fueconorg-4784	75	10	translated	translate	VERB
fueconorg-4784	75	11	as	as	SCONJ
fueconorg-4784	75	12	if	if	SCONJ
fueconorg-4784	75	13	their	their	PRON
fueconorg-4784	75	14	transactions	transaction	NOUN
fueconorg-4784	75	15	were	be	AUX
fueconorg-4784	75	16	concluded	conclude	VERB
fueconorg-4784	75	17	and	and	CCONJ
fueconorg-4784	75	18	realized	realize	VERB
fueconorg-4784	75	19	by	by	ADP
fueconorg-4784	75	20	the	the	DET
fueconorg-4784	75	21	reporting	reporting	NOUN
fueconorg-4784	75	22	company	company	NOUN
fueconorg-4784	75	23	.	.	PUNCT
fueconorg-4784	76	1	an	an	DET
fueconorg-4784	76	2	analysis	analysis	NOUN
fueconorg-4784	76	3	of	of	ADP
fueconorg-4784	76	4	the	the	DET
fueconorg-4784	76	5	nature	nature	NOUN
fueconorg-4784	76	6	of	of	ADP
fueconorg-4784	76	7	each	each	DET
fueconorg-4784	76	8	item	item	NOUN
fueconorg-4784	76	9	is	be	AUX
fueconorg-4784	76	10	required	require	VERB
fueconorg-4784	76	11	for	for	ADP
fueconorg-4784	76	12	the	the	DET
fueconorg-4784	76	13	translation	translation	NOUN
fueconorg-4784	76	14	of	of	ADP
fueconorg-4784	76	15	financial	financial	ADJ
fueconorg-4784	76	16	statements	statement	NOUN
fueconorg-4784	76	17	(	(	PUNCT
fueconorg-4784	76	18	whether	whether	SCONJ
fueconorg-4784	76	19	an	an	DET
fueconorg-4784	76	20	item	item	NOUN
fueconorg-4784	76	21	has	have	VERB
fueconorg-4784	76	22	a	a	DET
fueconorg-4784	76	23	monetary	monetary	ADJ
fueconorg-4784	76	24	or	or	CCONJ
fueconorg-4784	76	25	non	non	ADJ
fueconorg-4784	76	26	-	-	ADJ
fueconorg-4784	76	27	monetary	monetary	ADJ
fueconorg-4784	76	28	character	character	NOUN
fueconorg-4784	76	29	)	)	PUNCT
fueconorg-4784	76	30	.	.	PUNCT
fueconorg-4784	77	1	monetary	monetary	ADJ
fueconorg-4784	77	2	items	item	NOUN
fueconorg-4784	77	3	are	be	AUX
fueconorg-4784	77	4	comprised	comprise	VERB
fueconorg-4784	77	5	of	of	ADP
fueconorg-4784	77	6	assets	asset	NOUN
fueconorg-4784	77	7	and	and	CCONJ
fueconorg-4784	77	8	liabilities	liability	NOUN
fueconorg-4784	77	9	to	to	PART
fueconorg-4784	77	10	be	be	AUX
fueconorg-4784	77	11	received	receive	VERB
fueconorg-4784	77	12	or	or	CCONJ
fueconorg-4784	77	13	paid	pay	VERB
fueconorg-4784	77	14	in	in	ADP
fueconorg-4784	77	15	a	a	DET
fueconorg-4784	77	16	fixed	fix	VERB
fueconorg-4784	77	17	or	or	CCONJ
fueconorg-4784	77	18	determinable	determinable	ADJ
fueconorg-4784	77	19	number	number	NOUN
fueconorg-4784	77	20	of	of	ADP
fueconorg-4784	77	21	currency	currency	NOUN
fueconorg-4784	77	22	units	unit	NOUN
fueconorg-4784	77	23	.	.	PUNCT
fueconorg-4784	78	1	non	non	ADJ
fueconorg-4784	78	2	-	-	ADJ
fueconorg-4784	78	3	monetary	monetary	ADJ
fueconorg-4784	78	4	items	item	NOUN
fueconorg-4784	78	5	are	be	AUX
fueconorg-4784	78	6	all	all	DET
fueconorg-4784	78	7	those	those	DET
fueconorg-4784	78	8	items	item	NOUN
fueconorg-4784	78	9	that	that	PRON
fueconorg-4784	78	10	are	be	AUX
fueconorg-4784	78	11	not	not	PART
fueconorg-4784	78	12	monetary	monetary	ADJ
fueconorg-4784	78	13	(	(	PUNCT
fueconorg-4784	78	14	property	property	NOUN
fueconorg-4784	78	15	,	,	PUNCT
fueconorg-4784	78	16	plant	plant	NOUN
fueconorg-4784	78	17	,	,	PUNCT
fueconorg-4784	78	18	equipment	equipment	NOUN
fueconorg-4784	78	19	,	,	PUNCT
fueconorg-4784	78	20	intangible	intangible	ADJ
fueconorg-4784	78	21	assets	asset	NOUN
fueconorg-4784	78	22	,	,	PUNCT
fueconorg-4784	78	23	inventory	inventory	NOUN
fueconorg-4784	78	24	,	,	PUNCT
fueconorg-4784	78	25	etc	etc	X
fueconorg-4784	78	26	.	.	X
fueconorg-4784	78	27	)	)	PUNCT
fueconorg-4784	78	28	.	.	PUNCT
fueconorg-4784	79	1	the	the	DET
fueconorg-4784	79	2	translation	translation	NOUN
fueconorg-4784	79	3	of	of	ADP
fueconorg-4784	79	4	non	non	ADJ
fueconorg-4784	79	5	-	-	ADJ
fueconorg-4784	79	6	monetary	monetary	ADJ
fueconorg-4784	79	7	items	item	NOUN
fueconorg-4784	79	8	weighed	weigh	VERB
fueconorg-4784	79	9	at	at	ADP
fueconorg-4784	79	10	historical	historical	ADJ
fueconorg-4784	79	11	cost	cost	NOUN
fueconorg-4784	79	12	requires	require	VERB
fueconorg-4784	79	13	the	the	DET
fueconorg-4784	79	14	application	application	NOUN
fueconorg-4784	79	15	of	of	ADP
fueconorg-4784	79	16	the	the	DET
fueconorg-4784	79	17	exchange	exchange	NOUN
fueconorg-4784	79	18	rate	rate	NOUN
fueconorg-4784	79	19	on	on	ADP
fueconorg-4784	79	20	the	the	DET
fueconorg-4784	79	21	date	date	NOUN
fueconorg-4784	79	22	of	of	ADP
fueconorg-4784	79	23	the	the	DET
fueconorg-4784	79	24	transaction	transaction	NOUN
fueconorg-4784	79	25	,	,	PUNCT
fueconorg-4784	79	26	while	while	SCONJ
fueconorg-4784	79	27	items	item	NOUN
fueconorg-4784	79	28	weighed	weigh	VERB
fueconorg-4784	79	29	at	at	ADP
fueconorg-4784	79	30	fair	fair	ADJ
fueconorg-4784	79	31	value	value	NOUN
fueconorg-4784	79	32	should	should	AUX
fueconorg-4784	79	33	be	be	AUX
fueconorg-4784	79	34	reported	report	VERB
fueconorg-4784	79	35	at	at	ADP
fueconorg-4784	79	36	the	the	DET
fueconorg-4784	79	37	exchange	exchange	NOUN
fueconorg-4784	79	38	rate	rate	NOUN
fueconorg-4784	79	39	that	that	PRON
fueconorg-4784	79	40	was	be	AUX
fueconorg-4784	79	41	valid	valid	ADJ
fueconorg-4784	79	42	when	when	SCONJ
fueconorg-4784	79	43	the	the	DET
fueconorg-4784	79	44	fair	fair	ADJ
fueconorg-4784	79	45	value	value	NOUN
fueconorg-4784	79	46	was	be	AUX
fueconorg-4784	79	47	determined	determine	VERB
fueconorg-4784	79	48	(	(	PUNCT
fueconorg-4784	79	49	krimpmann	krimpmann	NOUN
fueconorg-4784	79	50	,	,	PUNCT
fueconorg-4784	79	51	2015	2015	NUM
fueconorg-4784	79	52	)	)	PUNCT
fueconorg-4784	79	53	.	.	PUNCT
fueconorg-4784	80	1	for	for	ADP
fueconorg-4784	80	2	the	the	DET
fueconorg-4784	80	3	translation	translation	NOUN
fueconorg-4784	80	4	of	of	ADP
fueconorg-4784	80	5	monetary	monetary	ADJ
fueconorg-4784	80	6	items	item	NOUN
fueconorg-4784	80	7	(	(	PUNCT
fueconorg-4784	80	8	funds	fund	NOUN
fueconorg-4784	80	9	,	,	PUNCT
fueconorg-4784	80	10	long	long	ADJ
fueconorg-4784	80	11	-	-	PUNCT
fueconorg-4784	80	12	term	term	NOUN
fueconorg-4784	80	13	receivables	receivables	NOUN
fueconorg-4784	80	14	or	or	CCONJ
fueconorg-4784	80	15	payables	payable	NOUN
fueconorg-4784	80	16	,	,	PUNCT
fueconorg-4784	80	17	provisions	provision	NOUN
fueconorg-4784	80	18	,	,	PUNCT
fueconorg-4784	80	19	taxes	taxis	NOUN
fueconorg-4784	80	20	and	and	CCONJ
fueconorg-4784	80	21	other	other	ADJ
fueconorg-4784	80	22	)	)	PUNCT
fueconorg-4784	80	23	,	,	PUNCT
fueconorg-4784	80	24	the	the	DET
fueconorg-4784	80	25	closing	closing	NOUN
fueconorg-4784	80	26	rate	rate	NOUN
fueconorg-4784	80	27	should	should	AUX
fueconorg-4784	80	28	be	be	AUX
fueconorg-4784	80	29	applied	apply	VERB
fueconorg-4784	80	30	.	.	PUNCT
fueconorg-4784	81	1	for	for	ADP
fueconorg-4784	81	2	practical	practical	ADJ
fueconorg-4784	81	3	reasons	reason	NOUN
fueconorg-4784	81	4	,	,	PUNCT
fueconorg-4784	81	5	“	"	PUNCT
fueconorg-4784	81	6	in	in	ADP
fueconorg-4784	81	7	conditions	condition	NOUN
fueconorg-4784	81	8	of	of	ADP
fueconorg-4784	81	9	stable	stable	ADJ
fueconorg-4784	81	10	exchange	exchange	NOUN
fueconorg-4784	81	11	rates	rate	NOUN
fueconorg-4784	81	12	,	,	PUNCT
fueconorg-4784	81	13	the	the	DET
fueconorg-4784	81	14	application	application	NOUN
fueconorg-4784	81	15	of	of	ADP
fueconorg-4784	81	16	average	average	ADJ
fueconorg-4784	81	17	weighted	weight	VERB
fueconorg-4784	81	18	exchange	exchange	NOUN
fueconorg-4784	81	19	rate	rate	NOUN
fueconorg-4784	81	20	for	for	ADP
fueconorg-4784	81	21	a	a	DET
fueconorg-4784	81	22	certain	certain	ADJ
fueconorg-4784	81	23	period	period	NOUN
fueconorg-4784	81	24	is	be	AUX
fueconorg-4784	81	25	allowed	allow	VERB
fueconorg-4784	81	26	”	"	PUNCT
fueconorg-4784	81	27	(	(	PUNCT
fueconorg-4784	81	28	mackenzie	mackenzie	NOUN
fueconorg-4784	81	29	et	et	PROPN
fueconorg-4784	81	30	al	al	PROPN
fueconorg-4784	81	31	,	,	PUNCT
fueconorg-4784	81	32	2013	2013	NUM
fueconorg-4784	81	33	)	)	PUNCT
fueconorg-4784	81	34	.	.	PUNCT
fueconorg-4784	82	1	for	for	ADP
fueconorg-4784	82	2	the	the	DET
fueconorg-4784	82	3	purposes	purpose	NOUN
fueconorg-4784	82	4	of	of	ADP
fueconorg-4784	82	5	including	include	VERB
fueconorg-4784	82	6	the	the	DET
fueconorg-4784	82	7	financial	financial	ADJ
fueconorg-4784	82	8	statements	statement	NOUN
fueconorg-4784	82	9	of	of	ADP
fueconorg-4784	82	10	foreign	foreign	ADJ
fueconorg-4784	82	11	entity	entity	NOUN
fueconorg-4784	82	12	in	in	ADP
fueconorg-4784	82	13	the	the	DET
fueconorg-4784	82	14	parent	parent	NOUN
fueconorg-4784	82	15	company	company	NOUN
fueconorg-4784	82	16	’s	’s	PART
fueconorg-4784	82	17	financial	financial	ADJ
fueconorg-4784	82	18	statements	statement	NOUN
fueconorg-4784	82	19	,	,	PUNCT
fueconorg-4784	82	20	in	in	ADP
fueconorg-4784	82	21	cases	case	NOUN
fueconorg-4784	82	22	where	where	SCONJ
fueconorg-4784	82	23	the	the	DET
fueconorg-4784	82	24	translation	translation	NOUN
fueconorg-4784	82	25	is	be	AUX
fueconorg-4784	82	26	performed	perform	VERB
fueconorg-4784	82	27	using	use	VERB
fueconorg-4784	82	28	the	the	DET
fueconorg-4784	82	29	current	current	ADJ
fueconorg-4784	82	30	rate	rate	NOUN
fueconorg-4784	82	31	method	method	NOUN
fueconorg-4784	82	32	,	,	PUNCT
fueconorg-4784	82	33	the	the	DET
fueconorg-4784	82	34	following	follow	VERB
fueconorg-4784	82	35	rules	rule	NOUN
fueconorg-4784	82	36	are	be	AUX
fueconorg-4784	82	37	applicable	applicable	ADJ
fueconorg-4784	82	38	(	(	PUNCT
fueconorg-4784	82	39	kirk	kirk	PROPN
fueconorg-4784	82	40	,	,	PUNCT
fueconorg-4784	82	41	2009	2009	NUM
fueconorg-4784	82	42	):	):	PUNCT
fueconorg-4784	82	43			X
fueconorg-4784	82	44	“	"	PUNCT
fueconorg-4784	82	45	monetary	monetary	ADJ
fueconorg-4784	82	46	assets	asset	NOUN
fueconorg-4784	82	47	and	and	CCONJ
fueconorg-4784	82	48	liabilities	liability	NOUN
fueconorg-4784	82	49	are	be	AUX
fueconorg-4784	82	50	translated	translate	VERB
fueconorg-4784	82	51	at	at	ADP
fueconorg-4784	82	52	the	the	DET
fueconorg-4784	82	53	closing	closing	NOUN
fueconorg-4784	82	54	exchange	exchange	NOUN
fueconorg-4784	82	55	rate	rate	NOUN
fueconorg-4784	82	56	;	;	PUNCT
fueconorg-4784	83	1			X
fueconorg-4784	83	2	items	item	NOUN
fueconorg-4784	83	3	of	of	ADP
fueconorg-4784	83	4	income	income	NOUN
fueconorg-4784	83	5	and	and	CCONJ
fueconorg-4784	83	6	expenditure	expenditure	NOUN
fueconorg-4784	83	7	are	be	AUX
fueconorg-4784	83	8	translated	translate	VERB
fueconorg-4784	83	9	at	at	ADP
fueconorg-4784	83	10	the	the	DET
fueconorg-4784	83	11	exchange	exchange	NOUN
fueconorg-4784	83	12	rate	rate	NOUN
fueconorg-4784	83	13	on	on	ADP
fueconorg-4784	83	14	the	the	DET
fueconorg-4784	83	15	date	date	NOUN
fueconorg-4784	83	16	of	of	ADP
fueconorg-4784	83	17	the	the	DET
fueconorg-4784	83	18	transaction	transaction	NOUN
fueconorg-4784	83	19	–	–	PUNCT
fueconorg-4784	83	20	that	that	PRON
fueconorg-4784	83	21	is	be	AUX
fueconorg-4784	83	22	the	the	DET
fueconorg-4784	83	23	average	average	ADJ
fueconorg-4784	83	24	weighted	weight	VERB
fueconorg-4784	83	25	exchange	exchange	NOUN
fueconorg-4784	83	26	rate	rate	NOUN
fueconorg-4784	83	27	,	,	PUNCT
fueconorg-4784	83	28	while	while	SCONJ
fueconorg-4784	83	29	in	in	ADP
fueconorg-4784	83	30	hyperinflationary	hyperinflationary	ADJ
fueconorg-4784	83	31	conditions	condition	NOUN
fueconorg-4784	83	32	they	they	PRON
fueconorg-4784	83	33	are	be	AUX
fueconorg-4784	83	34	translated	translate	VERB
fueconorg-4784	83	35	at	at	ADP
fueconorg-4784	83	36	the	the	DET
fueconorg-4784	83	37	closing	closing	NOUN
fueconorg-4784	83	38	exchange	exchange	NOUN
fueconorg-4784	83	39	rate	rate	NOUN
fueconorg-4784	83	40	;	;	PUNCT
fueconorg-4784	83	41			VERB
fueconorg-4784	83	42	all	all	DET
fueconorg-4784	83	43	the	the	DET
fueconorg-4784	83	44	exchange	exchange	NOUN
fueconorg-4784	83	45	differences	difference	NOUN
fueconorg-4784	83	46	arising	arise	VERB
fueconorg-4784	83	47	from	from	ADP
fueconorg-4784	83	48	the	the	DET
fueconorg-4784	83	49	translation	translation	NOUN
fueconorg-4784	83	50	of	of	ADP
fueconorg-4784	83	51	the	the	DET
fueconorg-4784	83	52	financial	financial	ADJ
fueconorg-4784	83	53	statements	statement	NOUN
fueconorg-4784	83	54	of	of	ADP
fueconorg-4784	83	55	a	a	DET
fueconorg-4784	83	56	foreign	foreign	ADJ
fueconorg-4784	83	57	entity	entity	NOUN
fueconorg-4784	83	58	are	be	AUX
fueconorg-4784	83	59	recognized	recognize	VERB
fueconorg-4784	83	60	as	as	ADP
fueconorg-4784	83	61	a	a	DET
fueconorg-4784	83	62	part	part	NOUN
fueconorg-4784	83	63	of	of	ADP
fueconorg-4784	83	64	its	its	PRON
fueconorg-4784	83	65	own	own	ADJ
fueconorg-4784	83	66	equity	equity	NOUN
fueconorg-4784	83	67	,	,	PUNCT
fueconorg-4784	83	68	in	in	ADP
fueconorg-4784	83	69	the	the	DET
fueconorg-4784	83	70	statement	statement	NOUN
fueconorg-4784	83	71	of	of	ADP
fueconorg-4784	83	72	changes	change	NOUN
fueconorg-4784	83	73	in	in	ADP
fueconorg-4784	83	74	equity	equity	NOUN
fueconorg-4784	83	75	,	,	PUNCT
fueconorg-4784	83	76	and	and	CCONJ
fueconorg-4784	83	77	after	after	ADP
fueconorg-4784	83	78	being	be	AUX
fueconorg-4784	83	79	disposed	disposed	ADJ
fueconorg-4784	83	80	net	net	ADJ
fueconorg-4784	83	81	investment	investment	NOUN
fueconorg-4784	83	82	is	be	AUX
fueconorg-4784	83	83	recognized	recognize	VERB
fueconorg-4784	83	84	as	as	ADP
fueconorg-4784	83	85	income	income	NOUN
fueconorg-4784	83	86	or	or	CCONJ
fueconorg-4784	83	87	expenditures	expenditure	NOUN
fueconorg-4784	83	88	in	in	ADP
fueconorg-4784	83	89	the	the	DET
fueconorg-4784	83	90	profit	profit	NOUN
fueconorg-4784	83	91	and	and	CCONJ
fueconorg-4784	83	92	loss	loss	NOUN
fueconorg-4784	83	93	statement	statement	NOUN
fueconorg-4784	83	94	”	"	PUNCT
fueconorg-4784	83	95	.	.	PUNCT
fueconorg-4784	84	1	the	the	DET
fueconorg-4784	84	2	presentation	presentation	NOUN
fueconorg-4784	84	3	of	of	ADP
fueconorg-4784	84	4	financial	financial	ADJ
fueconorg-4784	84	5	statements	statement	NOUN
fueconorg-4784	84	6	of	of	ADP
fueconorg-4784	84	7	a	a	DET
fueconorg-4784	84	8	foreign	foreign	ADJ
fueconorg-4784	84	9	entity	entity	NOUN
fueconorg-4784	84	10	in	in	ADP
fueconorg-4784	84	11	the	the	DET
fueconorg-4784	84	12	reporting	reporting	NOUN
fueconorg-4784	84	13	currency	currency	NOUN
fueconorg-4784	84	14	results	result	NOUN
fueconorg-4784	84	15	in	in	ADP
fueconorg-4784	84	16	the	the	DET
fueconorg-4784	84	17	recognition	recognition	NOUN
fueconorg-4784	84	18	of	of	ADP
fueconorg-4784	84	19	exchange	exchange	NOUN
fueconorg-4784	84	20	rate	rate	NOUN
fueconorg-4784	84	21	differences	difference	NOUN
fueconorg-4784	84	22	arising	arise	VERB
fueconorg-4784	84	23	from	from	ADP
fueconorg-4784	84	24	the	the	DET
fueconorg-4784	84	25	translations	translation	NOUN
fueconorg-4784	84	26	of	of	ADP
fueconorg-4784	84	27	the	the	DET
fueconorg-4784	84	28	above	above	ADV
fueconorg-4784	84	29	-	-	PUNCT
fueconorg-4784	84	30	said	say	VERB
fueconorg-4784	84	31	items	item	NOUN
fueconorg-4784	84	32	.	.	PUNCT
fueconorg-4784	85	1	the	the	DET
fueconorg-4784	85	2	circumstance	circumstance	NOUN
fueconorg-4784	85	3	that	that	PRON
fueconorg-4784	85	4	the	the	DET
fueconorg-4784	85	5	differences	difference	NOUN
fueconorg-4784	85	6	do	do	AUX
fueconorg-4784	85	7	not	not	PART
fueconorg-4784	85	8	affect	affect	VERB
fueconorg-4784	85	9	the	the	DET
fueconorg-4784	85	10	current	current	ADJ
fueconorg-4784	85	11	and	and	CCONJ
fueconorg-4784	85	12	future	future	ADJ
fueconorg-4784	85	13	cash	cash	NOUN
fueconorg-4784	85	14	flows	flow	NOUN
fueconorg-4784	85	15	resulting	result	VERB
fueconorg-4784	85	16	from	from	ADP
fueconorg-4784	85	17	the	the	DET
fueconorg-4784	85	18	business	business	NOUN
fueconorg-4784	85	19	activities	activity	NOUN
fueconorg-4784	85	20	of	of	ADP
fueconorg-4784	85	21	a	a	DET
fueconorg-4784	85	22	foreign	foreign	ADJ
fueconorg-4784	85	23	entity	entity	NOUN
fueconorg-4784	85	24	and	and	CCONJ
fueconorg-4784	85	25	of	of	ADP
fueconorg-4784	85	26	the	the	DET
fueconorg-4784	85	27	reporting	reporting	NOUN
fueconorg-4784	85	28	company	company	NOUN
fueconorg-4784	85	29	,	,	PUNCT
fueconorg-4784	85	30	has	have	AUX
fueconorg-4784	85	31	caused	cause	VERB
fueconorg-4784	85	32	them	they	PRON
fueconorg-4784	85	33	not	not	PART
fueconorg-4784	85	34	to	to	PART
fueconorg-4784	85	35	be	be	AUX
fueconorg-4784	85	36	recognized	recognize	VERB
fueconorg-4784	85	37	as	as	ADP
fueconorg-4784	85	38	income	income	NOUN
fueconorg-4784	85	39	or	or	CCONJ
fueconorg-4784	85	40	expenditure	expenditure	NOUN
fueconorg-4784	85	41	of	of	ADP
fueconorg-4784	85	42	the	the	DET
fueconorg-4784	85	43	period	period	NOUN
fueconorg-4784	85	44	,	,	PUNCT
fueconorg-4784	85	45	but	but	CCONJ
fueconorg-4784	85	46	in	in	ADP
fueconorg-4784	85	47	accordance	accordance	NOUN
fueconorg-4784	85	48	with	with	ADP
fueconorg-4784	85	49	ias	ias	PROPN
fueconorg-4784	85	50	7	7	NUM
fueconorg-4784	85	51	statement	statement	NOUN
fueconorg-4784	85	52	of	of	ADP
fueconorg-4784	85	53	cash	cash	NOUN
fueconorg-4784	85	54	flows	flow	NOUN
fueconorg-4784	85	55	,	,	PUNCT
fueconorg-4784	85	56	to	to	PART
fueconorg-4784	85	57	be	be	AUX
fueconorg-4784	85	58	presented	present	VERB
fueconorg-4784	85	59	as	as	ADP
fueconorg-4784	85	60	a	a	DET
fueconorg-4784	85	61	separate	separate	ADJ
fueconorg-4784	85	62	item	item	NOUN
fueconorg-4784	85	63	of	of	ADP
fueconorg-4784	85	64	the	the	DET
fueconorg-4784	85	65	cash	cash	NOUN
fueconorg-4784	85	66	flow	flow	NOUN
fueconorg-4784	85	67	statement	statement	NOUN
fueconorg-4784	85	68	.	.	PUNCT
fueconorg-4784	86	1	after	after	ADP
fueconorg-4784	86	2	the	the	DET
fueconorg-4784	86	3	translation	translation	NOUN
fueconorg-4784	86	4	of	of	ADP
fueconorg-4784	86	5	the	the	DET
fueconorg-4784	86	6	foreign	foreign	ADJ
fueconorg-4784	86	7	entity	entity	NOUN
fueconorg-4784	86	8	’s	’s	PART
fueconorg-4784	86	9	financial	financial	ADJ
fueconorg-4784	86	10	statements	statement	NOUN
fueconorg-4784	86	11	,	,	PUNCT
fueconorg-4784	86	12	which	which	PRON
fueconorg-4784	86	13	assures	assure	VERB
fueconorg-4784	86	14	the	the	DET
fueconorg-4784	86	15	comparability	comparability	NOUN
fueconorg-4784	86	16	of	of	ADP
fueconorg-4784	86	17	certain	certain	ADJ
fueconorg-4784	86	18	elements	element	NOUN
fueconorg-4784	86	19	of	of	ADP
fueconorg-4784	86	20	the	the	DET
fueconorg-4784	86	21	financial	financial	ADJ
fueconorg-4784	86	22	statements	statement	NOUN
fueconorg-4784	86	23	of	of	ADP
fueconorg-4784	86	24	the	the	DET
fueconorg-4784	86	25	members	member	NOUN
fueconorg-4784	86	26	of	of	ADP
fueconorg-4784	86	27	the	the	DET
fueconorg-4784	86	28	group	group	NOUN
fueconorg-4784	86	29	of	of	ADP
fueconorg-4784	86	30	enterprises	enterprise	NOUN
fueconorg-4784	86	31	,	,	PUNCT
fueconorg-4784	86	32	which	which	PRON
fueconorg-4784	86	33	otherwise	otherwise	ADV
fueconorg-4784	86	34	represents	represent	VERB
fueconorg-4784	86	35	a	a	DET
fueconorg-4784	86	36	preparatory	preparatory	ADJ
fueconorg-4784	86	37	measure	measure	NOUN
fueconorg-4784	86	38	for	for	ADP
fueconorg-4784	86	39	the	the	DET
fueconorg-4784	86	40	consolidation	consolidation	NOUN
fueconorg-4784	86	41	,	,	PUNCT
fueconorg-4784	86	42	conventional	conventional	ADJ
fueconorg-4784	86	43	consolidation	consolidation	NOUN
fueconorg-4784	86	44	procedures	procedure	NOUN
fueconorg-4784	86	45	are	be	AUX
fueconorg-4784	86	46	applied	apply	VERB
fueconorg-4784	86	47	,	,	PUNCT
fueconorg-4784	86	48	including	include	VERB
fueconorg-4784	86	49	the	the	DET
fueconorg-4784	86	50	elimination	elimination	NOUN
fueconorg-4784	86	51	of	of	ADP
fueconorg-4784	86	52	intergroup	intergroup	ADJ
fueconorg-4784	86	53	elements	element	NOUN
fueconorg-4784	86	54	of	of	ADP
fueconorg-4784	86	55	financial	financial	ADJ
fueconorg-4784	86	56	statements	statement	NOUN
fueconorg-4784	86	57	(	(	PUNCT
fueconorg-4784	86	58	assets	asset	NOUN
fueconorg-4784	86	59	,	,	PUNCT
fueconorg-4784	86	60	liabilities	liability	NOUN
fueconorg-4784	86	61	,	,	PUNCT
fueconorg-4784	86	62	equity	equity	NOUN
fueconorg-4784	86	63	,	,	PUNCT
fueconorg-4784	86	64	etc	etc	X
fueconorg-4784	86	65	.	.	X
fueconorg-4784	86	66	)	)	PUNCT
fueconorg-4784	87	1	relating	relate	VERB
fueconorg-4784	87	2	to	to	ADP
fueconorg-4784	87	3	transactions	transaction	NOUN
fueconorg-4784	87	4	between	between	ADP
fueconorg-4784	87	5	entities	entity	NOUN
fueconorg-4784	87	6	of	of	ADP
fueconorg-4784	87	7	the	the	DET
fueconorg-4784	87	8	group	group	NOUN
fueconorg-4784	87	9	are	be	AUX
fueconorg-4784	87	10	applied	apply	VERB
fueconorg-4784	87	11	,	,	PUNCT
fueconorg-4784	87	12	in	in	ADP
fueconorg-4784	87	13	accordance	accordance	NOUN
fueconorg-4784	87	14	with	with	ADP
fueconorg-4784	87	15	ifrs	ifrs	PROPN
fueconorg-4784	87	16	10	10	NUM
fueconorg-4784	87	17	consolidated	consolidated	ADJ
fueconorg-4784	87	18	financial	financial	ADJ
fueconorg-4784	87	19	statements	statement	NOUN
fueconorg-4784	87	20	.	.	PUNCT
fueconorg-4784	88	1	in	in	ADP
fueconorg-4784	88	2	case	case	NOUN
fueconorg-4784	88	3	of	of	ADP
fueconorg-4784	88	4	reclassification	reclassification	NOUN
fueconorg-4784	88	5	of	of	ADP
fueconorg-4784	88	6	foreign	foreign	ADJ
fueconorg-4784	88	7	operations	operation	NOUN
fueconorg-4784	88	8	,	,	PUNCT
fueconorg-4784	88	9	the	the	DET
fueconorg-4784	88	10	translation	translation	NOUN
fueconorg-4784	88	11	procedures	procedure	NOUN
fueconorg-4784	88	12	for	for	ADP
fueconorg-4784	88	13	a	a	DET
fueconorg-4784	88	14	new	new	ADJ
fueconorg-4784	88	15	form	form	NOUN
fueconorg-4784	88	16	are	be	AUX
fueconorg-4784	88	17	applied	apply	VERB
fueconorg-4784	88	18	from	from	ADP
fueconorg-4784	88	19	the	the	DET
fueconorg-4784	88	20	date	date	NOUN
fueconorg-4784	88	21	of	of	ADP
fueconorg-4784	88	22	the	the	DET
fueconorg-4784	88	23	classification	classification	NOUN
fueconorg-4784	88	24	change	change	NOUN
fueconorg-4784	88	25	,	,	PUNCT
fueconorg-4784	88	26	therefore	therefore	ADV
fueconorg-4784	88	27	,	,	PUNCT
fueconorg-4784	88	28	prospectively	prospectively	ADV
fueconorg-4784	88	29	.	.	PUNCT
fueconorg-4784	89	1	otherwise	otherwise	ADV
fueconorg-4784	89	2	,	,	PUNCT
fueconorg-4784	89	3	reclassification	reclassification	NOUN
fueconorg-4784	89	4	is	be	AUX
fueconorg-4784	89	5	necessary	necessary	ADJ
fueconorg-4784	89	6	if	if	SCONJ
fueconorg-4784	89	7	there	there	PRON
fueconorg-4784	89	8	are	be	VERB
fueconorg-4784	89	9	significant	significant	ADJ
fueconorg-4784	89	10	changes	change	NOUN
fueconorg-4784	89	11	in	in	ADP
fueconorg-4784	89	12	the	the	DET
fueconorg-4784	89	13	way	way	NOUN
fueconorg-4784	89	14	of	of	ADP
fueconorg-4784	89	15	the	the	DET
fueconorg-4784	89	16	key	key	ADJ
fueconorg-4784	89	17	issues	issue	NOUN
fueconorg-4784	89	18	in	in	ADP
fueconorg-4784	89	19	the	the	DET
fueconorg-4784	89	20	translation	translation	NOUN
fueconorg-4784	89	21	of	of	ADP
fueconorg-4784	89	22	the	the	DET
fueconorg-4784	89	23	financial	financial	ADJ
fueconorg-4784	89	24	statements	statement	NOUN
fueconorg-4784	89	25	of	of	ADP
fueconorg-4784	89	26	multinational	multinational	ADJ
fueconorg-4784	89	27	companies	company	NOUN
fueconorg-4784	89	28	189	189	NUM
fueconorg-4784	89	29	financing	financing	NOUN
fueconorg-4784	89	30	,	,	PUNCT
fueconorg-4784	89	31	as	as	ADV
fueconorg-4784	89	32	well	well	ADV
fueconorg-4784	89	33	as	as	ADP
fueconorg-4784	89	34	if	if	SCONJ
fueconorg-4784	89	35	the	the	DET
fueconorg-4784	89	36	character	character	NOUN
fueconorg-4784	89	37	of	of	ADP
fueconorg-4784	89	38	business	business	NOUN
fueconorg-4784	89	39	relations	relation	NOUN
fueconorg-4784	89	40	between	between	ADP
fueconorg-4784	89	41	the	the	DET
fueconorg-4784	89	42	foreign	foreign	ADJ
fueconorg-4784	89	43	operations	operation	NOUN
fueconorg-4784	89	44	and	and	CCONJ
fueconorg-4784	89	45	the	the	DET
fueconorg-4784	89	46	reporting	reporting	NOUN
fueconorg-4784	89	47	entity	entity	NOUN
fueconorg-4784	89	48	changes	change	NOUN
fueconorg-4784	89	49	.	.	PUNCT
fueconorg-4784	90	1	in	in	ADP
fueconorg-4784	90	2	case	case	NOUN
fueconorg-4784	90	3	foreign	foreign	ADJ
fueconorg-4784	90	4	operations	operation	NOUN
fueconorg-4784	90	5	which	which	PRON
fueconorg-4784	90	6	were	be	AUX
fueconorg-4784	90	7	treated	treat	VERB
fueconorg-4784	90	8	in	in	ADP
fueconorg-4784	90	9	the	the	DET
fueconorg-4784	90	10	previous	previous	ADJ
fueconorg-4784	90	11	period	period	NOUN
fueconorg-4784	90	12	as	as	ADP
fueconorg-4784	90	13	an	an	DET
fueconorg-4784	90	14	integral	integral	ADJ
fueconorg-4784	90	15	part	part	NOUN
fueconorg-4784	90	16	of	of	ADP
fueconorg-4784	90	17	the	the	DET
fueconorg-4784	90	18	reporting	report	VERB
fueconorg-4784	90	19	company	company	NOUN
fueconorg-4784	90	20	take	take	VERB
fueconorg-4784	90	21	on	on	ADP
fueconorg-4784	90	22	the	the	DET
fueconorg-4784	90	23	character	character	NOUN
fueconorg-4784	90	24	of	of	ADP
fueconorg-4784	90	25	a	a	DET
fueconorg-4784	90	26	foreign	foreign	ADJ
fueconorg-4784	90	27	entity	entity	NOUN
fueconorg-4784	90	28	due	due	ADP
fueconorg-4784	90	29	to	to	ADP
fueconorg-4784	90	30	the	the	DET
fueconorg-4784	90	31	reclassification	reclassification	NOUN
fueconorg-4784	90	32	,	,	PUNCT
fueconorg-4784	90	33	for	for	ADP
fueconorg-4784	90	34	example	example	NOUN
fueconorg-4784	90	35	,	,	PUNCT
fueconorg-4784	90	36	because	because	SCONJ
fueconorg-4784	90	37	of	of	ADP
fueconorg-4784	90	38	the	the	DET
fueconorg-4784	90	39	fact	fact	NOUN
fueconorg-4784	90	40	that	that	SCONJ
fueconorg-4784	90	41	a	a	DET
fueconorg-4784	90	42	part	part	NOUN
fueconorg-4784	90	43	of	of	ADP
fueconorg-4784	90	44	the	the	DET
fueconorg-4784	90	45	share	share	NOUN
fueconorg-4784	90	46	in	in	ADP
fueconorg-4784	90	47	a	a	DET
fueconorg-4784	90	48	subsidiary	subsidiary	NOUN
fueconorg-4784	90	49	or	or	CCONJ
fueconorg-4784	90	50	a	a	DET
fueconorg-4784	90	51	joint	joint	ADJ
fueconorg-4784	90	52	venture	venture	NOUN
fueconorg-4784	90	53	was	be	AUX
fueconorg-4784	90	54	sold	sell	VERB
fueconorg-4784	90	55	,	,	PUNCT
fueconorg-4784	90	56	the	the	DET
fueconorg-4784	90	57	exchange	exchange	NOUN
fueconorg-4784	90	58	rate	rate	NOUN
fueconorg-4784	90	59	differences	difference	NOUN
fueconorg-4784	90	60	arising	arise	VERB
fueconorg-4784	90	61	from	from	ADP
fueconorg-4784	90	62	the	the	DET
fueconorg-4784	90	63	translation	translation	NOUN
fueconorg-4784	90	64	of	of	ADP
fueconorg-4784	90	65	non	non	ADJ
fueconorg-4784	90	66	-	-	ADJ
fueconorg-4784	90	67	monetary	monetary	ADJ
fueconorg-4784	90	68	assets	asset	NOUN
fueconorg-4784	90	69	on	on	ADP
fueconorg-4784	90	70	the	the	DET
fueconorg-4784	90	71	date	date	NOUN
fueconorg-4784	90	72	of	of	ADP
fueconorg-4784	90	73	reclassification	reclassification	NOUN
fueconorg-4784	90	74	are	be	AUX
fueconorg-4784	90	75	disclosed	disclose	VERB
fueconorg-4784	90	76	as	as	ADP
fueconorg-4784	90	77	part	part	NOUN
fueconorg-4784	90	78	of	of	ADP
fueconorg-4784	90	79	equity	equity	NOUN
fueconorg-4784	90	80	(	(	PUNCT
fueconorg-4784	90	81	international	international	ADJ
fueconorg-4784	90	82	accounting	accounting	PROPN
fueconorg-4784	90	83	standard	standard	PROPN
fueconorg-4784	90	84	board	board	PROPN
fueconorg-4784	90	85	,	,	PUNCT
fueconorg-4784	90	86	2012	2012	NUM
fueconorg-4784	90	87	,	,	PUNCT
fueconorg-4784	90	88	ias	ias	PROPN
fueconorg-4784	90	89	21	21	NUM
fueconorg-4784	90	90	,	,	PUNCT
fueconorg-4784	90	91	par	par	NOUN
fueconorg-4784	90	92	.	.	PUNCT
fueconorg-4784	91	1	48	48	NUM
fueconorg-4784	91	2	)	)	PUNCT
fueconorg-4784	91	3	.	.	PUNCT
fueconorg-4784	92	1	changes	change	NOUN
fueconorg-4784	92	2	in	in	ADP
fueconorg-4784	92	3	a	a	DET
fueconorg-4784	92	4	parent	parent	NOUN
fueconorg-4784	92	5	company	company	NOUN
fueconorg-4784	92	6	's	's	PART
fueconorg-4784	92	7	share	share	NOUN
fueconorg-4784	92	8	in	in	ADP
fueconorg-4784	92	9	a	a	DET
fueconorg-4784	92	10	subsidiary	subsidiary	NOUN
fueconorg-4784	92	11	which	which	PRON
fueconorg-4784	92	12	do	do	AUX
fueconorg-4784	92	13	not	not	PART
fueconorg-4784	92	14	result	result	VERB
fueconorg-4784	92	15	in	in	ADP
fueconorg-4784	92	16	a	a	DET
fueconorg-4784	92	17	loss	loss	NOUN
fueconorg-4784	92	18	of	of	ADP
fueconorg-4784	92	19	control	control	NOUN
fueconorg-4784	92	20	must	must	AUX
fueconorg-4784	92	21	be	be	AUX
fueconorg-4784	92	22	presented	present	VERB
fueconorg-4784	92	23	as	as	ADP
fueconorg-4784	92	24	an	an	DET
fueconorg-4784	92	25	element	element	NOUN
fueconorg-4784	92	26	of	of	ADP
fueconorg-4784	92	27	equity	equity	NOUN
fueconorg-4784	92	28	.	.	PUNCT
fueconorg-4784	93	1	in	in	ADP
fueconorg-4784	93	2	case	case	NOUN
fueconorg-4784	93	3	of	of	ADP
fueconorg-4784	93	4	the	the	DET
fueconorg-4784	93	5	loss	loss	NOUN
fueconorg-4784	93	6	of	of	ADP
fueconorg-4784	93	7	control	control	NOUN
fueconorg-4784	93	8	,	,	PUNCT
fueconorg-4784	93	9	the	the	DET
fueconorg-4784	93	10	recognition	recognition	NOUN
fueconorg-4784	93	11	of	of	ADP
fueconorg-4784	93	12	the	the	DET
fueconorg-4784	93	13	assets	asset	NOUN
fueconorg-4784	93	14	,	,	PUNCT
fueconorg-4784	93	15	liabilities	liability	NOUN
fueconorg-4784	93	16	and	and	CCONJ
fueconorg-4784	93	17	related	relate	VERB
fueconorg-4784	93	18	equity	equity	NOUN
fueconorg-4784	93	19	components	component	NOUN
fueconorg-4784	93	20	of	of	ADP
fueconorg-4784	93	21	the	the	DET
fueconorg-4784	93	22	subsidiary	subsidiary	NOUN
fueconorg-4784	93	23	ceases	cease	VERB
fueconorg-4784	93	24	.	.	PUNCT
fueconorg-4784	94	1	any	any	DET
fueconorg-4784	94	2	resulting	result	VERB
fueconorg-4784	94	3	gains	gain	NOUN
fueconorg-4784	94	4	or	or	CCONJ
fueconorg-4784	94	5	losses	loss	NOUN
fueconorg-4784	94	6	must	must	AUX
fueconorg-4784	94	7	be	be	AUX
fueconorg-4784	94	8	included	include	VERB
fueconorg-4784	94	9	in	in	ADP
fueconorg-4784	94	10	the	the	DET
fueconorg-4784	94	11	profit	profit	NOUN
fueconorg-4784	94	12	and	and	CCONJ
fueconorg-4784	94	13	loss	loss	NOUN
fueconorg-4784	94	14	statement	statement	NOUN
fueconorg-4784	94	15	.	.	PUNCT
fueconorg-4784	95	1	acquiring	acquire	VERB
fueconorg-4784	95	2	additional	additional	ADJ
fueconorg-4784	95	3	shares	share	NOUN
fueconorg-4784	95	4	in	in	ADP
fueconorg-4784	95	5	the	the	DET
fueconorg-4784	95	6	subsidiary	subsidiary	NOUN
fueconorg-4784	95	7	after	after	SCONJ
fueconorg-4784	95	8	the	the	DET
fueconorg-4784	95	9	acquisition	acquisition	NOUN
fueconorg-4784	95	10	of	of	ADP
fueconorg-4784	95	11	control	control	NOUN
fueconorg-4784	95	12	is	be	AUX
fueconorg-4784	95	13	presented	present	VERB
fueconorg-4784	95	14	as	as	ADP
fueconorg-4784	95	15	an	an	DET
fueconorg-4784	95	16	equity	equity	NOUN
fueconorg-4784	95	17	transaction	transaction	NOUN
fueconorg-4784	95	18	with	with	ADP
fueconorg-4784	95	19	the	the	DET
fueconorg-4784	95	20	owner	owner	NOUN
fueconorg-4784	95	21	.	.	PUNCT
fueconorg-4784	96	1	the	the	DET
fueconorg-4784	96	2	above	above	ADV
fueconorg-4784	96	3	-	-	PUNCT
fueconorg-4784	96	4	said	say	VERB
fueconorg-4784	96	5	reclassifications	reclassification	NOUN
fueconorg-4784	96	6	actually	actually	ADV
fueconorg-4784	96	7	represent	represent	VERB
fueconorg-4784	96	8	changes	change	NOUN
fueconorg-4784	96	9	in	in	ADP
fueconorg-4784	96	10	the	the	DET
fueconorg-4784	96	11	scope	scope	NOUN
fueconorg-4784	96	12	of	of	ADP
fueconorg-4784	96	13	consolidation	consolidation	NOUN
fueconorg-4784	96	14	which	which	PRON
fueconorg-4784	96	15	determine	determine	VERB
fueconorg-4784	96	16	the	the	DET
fueconorg-4784	96	17	content	content	NOUN
fueconorg-4784	96	18	of	of	ADP
fueconorg-4784	96	19	the	the	DET
fueconorg-4784	96	20	consolidated	consolidated	ADJ
fueconorg-4784	96	21	annual	annual	ADJ
fueconorg-4784	96	22	financial	financial	ADJ
fueconorg-4784	96	23	report	report	NOUN
fueconorg-4784	96	24	,	,	PUNCT
fueconorg-4784	96	25	putting	put	VERB
fueconorg-4784	96	26	its	its	PRON
fueconorg-4784	96	27	comparability	comparability	NOUN
fueconorg-4784	96	28	into	into	ADP
fueconorg-4784	96	29	question	question	NOUN
fueconorg-4784	96	30	,	,	PUNCT
fueconorg-4784	96	31	which	which	PRON
fueconorg-4784	96	32	requires	require	VERB
fueconorg-4784	96	33	additional	additional	ADJ
fueconorg-4784	96	34	disclosures	disclosure	NOUN
fueconorg-4784	96	35	(	(	PUNCT
fueconorg-4784	96	36	škarićjovanović	škarićjovanović	NOUN
fueconorg-4784	96	37	&	&	CCONJ
fueconorg-4784	96	38	radovanović	radovanović	PROPN
fueconorg-4784	96	39	,	,	PUNCT
fueconorg-4784	96	40	1998	1998	NUM
fueconorg-4784	96	41	)	)	PUNCT
fueconorg-4784	96	42	.	.	PUNCT
fueconorg-4784	97	1	some	some	DET
fueconorg-4784	97	2	multinational	multinational	ADJ
fueconorg-4784	97	3	companies	company	NOUN
fueconorg-4784	97	4	provide	provide	VERB
fueconorg-4784	97	5	voluntary	voluntary	ADJ
fueconorg-4784	97	6	disclosures	disclosure	NOUN
fueconorg-4784	97	7	of	of	ADP
fueconorg-4784	97	8	the	the	DET
fueconorg-4784	97	9	effects	effect	NOUN
fueconorg-4784	97	10	of	of	ADP
fueconorg-4784	97	11	exchange	exchange	NOUN
fueconorg-4784	97	12	rate	rate	NOUN
fueconorg-4784	97	13	’s	’s	PART
fueconorg-4784	97	14	fluctuations	fluctuation	NOUN
fueconorg-4784	97	15	on	on	ADP
fueconorg-4784	97	16	their	their	PRON
fueconorg-4784	97	17	earnings	earning	NOUN
fueconorg-4784	97	18	,	,	PUNCT
fueconorg-4784	97	19	that	that	PRON
fueconorg-4784	97	20	are	be	AUX
fueconorg-4784	97	21	beyond	beyond	ADP
fueconorg-4784	97	22	the	the	DET
fueconorg-4784	97	23	requirements	requirement	NOUN
fueconorg-4784	97	24	of	of	ADP
fueconorg-4784	97	25	individual	individual	ADJ
fueconorg-4784	97	26	ifrss	ifrss	PROPN
fueconorg-4784	97	27	so	so	SCONJ
fueconorg-4784	97	28	that	that	SCONJ
fueconorg-4784	97	29	users	user	NOUN
fueconorg-4784	97	30	could	could	AUX
fueconorg-4784	97	31	better	well	ADV
fueconorg-4784	97	32	understand	understand	VERB
fueconorg-4784	97	33	the	the	DET
fueconorg-4784	97	34	presented	present	VERB
fueconorg-4784	97	35	–	–	PUNCT
fueconorg-4784	97	36	disclosed	disclose	VERB
fueconorg-4784	97	37	information	information	NOUN
fueconorg-4784	97	38	(	(	PUNCT
fueconorg-4784	97	39	sorensen	sorensen	NOUN
fueconorg-4784	97	40	et	et	PROPN
fueconorg-4784	97	41	al	al	PROPN
fueconorg-4784	97	42	.	.	PROPN
fueconorg-4784	97	43	,	,	PUNCT
fueconorg-4784	97	44	2012	2012	NUM
fueconorg-4784	97	45	)	)	PUNCT
fueconorg-4784	97	46	.	.	PUNCT
fueconorg-4784	98	1	4	4	X
fueconorg-4784	98	2	.	.	X
fueconorg-4784	98	3	the	the	DET
fueconorg-4784	98	4	choice	choice	NOUN
fueconorg-4784	98	5	of	of	ADP
fueconorg-4784	98	6	the	the	DET
fueconorg-4784	98	7	functional	functional	ADJ
fueconorg-4784	98	8	and	and	CCONJ
fueconorg-4784	98	9	the	the	DET
fueconorg-4784	98	10	presentation	presentation	NOUN
fueconorg-4784	98	11	currency	currency	NOUN
fueconorg-4784	98	12	the	the	DET
fueconorg-4784	98	13	functional	functional	ADJ
fueconorg-4784	98	14	currency	currency	NOUN
fueconorg-4784	98	15	concept	concept	NOUN
fueconorg-4784	98	16	as	as	SCONJ
fueconorg-4784	98	17	defined	define	VERB
fueconorg-4784	98	18	in	in	ADP
fueconorg-4784	98	19	ias	ias	PROPN
fueconorg-4784	98	20	21	21	NUM
fueconorg-4784	98	21	is	be	AUX
fueconorg-4784	98	22	the	the	DET
fueconorg-4784	98	23	currency	currency	NOUN
fueconorg-4784	98	24	of	of	ADP
fueconorg-4784	98	25	the	the	DET
fueconorg-4784	98	26	primary	primary	ADJ
fueconorg-4784	98	27	economic	economic	ADJ
fueconorg-4784	98	28	environment	environment	NOUN
fueconorg-4784	98	29	in	in	ADP
fueconorg-4784	98	30	which	which	PRON
fueconorg-4784	98	31	the	the	DET
fueconorg-4784	98	32	entity	entity	NOUN
fueconorg-4784	98	33	operates	operate	VERB
fueconorg-4784	98	34	.	.	PUNCT
fueconorg-4784	99	1	as	as	ADP
fueconorg-4784	99	2	such	such	ADJ
fueconorg-4784	99	3	,	,	PUNCT
fueconorg-4784	99	4	a	a	DET
fueconorg-4784	99	5	functional	functional	ADJ
fueconorg-4784	99	6	currency	currency	NOUN
fueconorg-4784	99	7	is	be	AUX
fueconorg-4784	99	8	the	the	DET
fueconorg-4784	99	9	currency	currency	NOUN
fueconorg-4784	99	10	in	in	ADP
fueconorg-4784	99	11	which	which	PRON
fueconorg-4784	99	12	an	an	DET
fueconorg-4784	99	13	entity	entity	NOUN
fueconorg-4784	99	14	measures	measure	VERB
fueconorg-4784	99	15	the	the	DET
fueconorg-4784	99	16	items	item	NOUN
fueconorg-4784	99	17	of	of	ADP
fueconorg-4784	99	18	its	its	PRON
fueconorg-4784	99	19	financial	financial	ADJ
fueconorg-4784	99	20	statements	statement	NOUN
fueconorg-4784	99	21	,	,	PUNCT
fueconorg-4784	99	22	so	so	SCONJ
fueconorg-4784	99	23	as	as	SCONJ
fueconorg-4784	99	24	to	to	PART
fueconorg-4784	99	25	reflect	reflect	VERB
fueconorg-4784	99	26	the	the	DET
fueconorg-4784	99	27	economic	economic	ADJ
fueconorg-4784	99	28	essence	essence	NOUN
fueconorg-4784	99	29	of	of	ADP
fueconorg-4784	99	30	events	event	NOUN
fueconorg-4784	99	31	and	and	CCONJ
fueconorg-4784	99	32	circumstances	circumstance	NOUN
fueconorg-4784	99	33	,	,	PUNCT
fueconorg-4784	99	34	to	to	PART
fueconorg-4784	99	35	provide	provide	VERB
fueconorg-4784	99	36	all	all	DET
fueconorg-4784	99	37	the	the	DET
fueconorg-4784	99	38	information	information	NOUN
fueconorg-4784	99	39	about	about	ADP
fueconorg-4784	99	40	the	the	DET
fueconorg-4784	99	41	company	company	NOUN
fueconorg-4784	99	42	or	or	CCONJ
fueconorg-4784	99	43	the	the	DET
fueconorg-4784	99	44	group	group	NOUN
fueconorg-4784	99	45	of	of	ADP
fueconorg-4784	99	46	companies	company	NOUN
fueconorg-4784	99	47	that	that	PRON
fueconorg-4784	99	48	is	be	AUX
fueconorg-4784	99	49	relevant	relevant	ADJ
fueconorg-4784	99	50	for	for	ADP
fueconorg-4784	99	51	economic	economic	ADJ
fueconorg-4784	99	52	decision	decision	NOUN
fueconorg-4784	99	53	-	-	PUNCT
fueconorg-4784	99	54	making	making	NOUN
fueconorg-4784	99	55	.	.	PUNCT
fueconorg-4784	100	1	it	it	PRON
fueconorg-4784	100	2	is	be	AUX
fueconorg-4784	100	3	customary	customary	ADJ
fueconorg-4784	100	4	for	for	SCONJ
fueconorg-4784	100	5	it	it	PRON
fueconorg-4784	100	6	to	to	PART
fueconorg-4784	100	7	be	be	AUX
fueconorg-4784	100	8	the	the	DET
fueconorg-4784	100	9	currency	currency	NOUN
fueconorg-4784	100	10	of	of	ADP
fueconorg-4784	100	11	the	the	DET
fueconorg-4784	100	12	country	country	NOUN
fueconorg-4784	100	13	in	in	ADP
fueconorg-4784	100	14	which	which	PRON
fueconorg-4784	100	15	the	the	DET
fueconorg-4784	100	16	entity	entity	NOUN
fueconorg-4784	100	17	operates	operate	VERB
fueconorg-4784	100	18	,	,	PUNCT
fueconorg-4784	100	19	that	that	ADV
fueconorg-4784	100	20	is	is	ADV
fueconorg-4784	100	21	,	,	PUNCT
fueconorg-4784	100	22	another	another	DET
fueconorg-4784	100	23	currency	currency	NOUN
fueconorg-4784	100	24	which	which	PRON
fueconorg-4784	100	25	is	be	AUX
fueconorg-4784	100	26	very	very	ADV
fueconorg-4784	100	27	often	often	ADV
fueconorg-4784	100	28	used	use	VERB
fueconorg-4784	100	29	or	or	CCONJ
fueconorg-4784	100	30	has	have	VERB
fueconorg-4784	100	31	a	a	DET
fueconorg-4784	100	32	rather	rather	ADV
fueconorg-4784	100	33	important	important	ADJ
fueconorg-4784	100	34	influence	influence	NOUN
fueconorg-4784	100	35	on	on	ADP
fueconorg-4784	100	36	the	the	DET
fueconorg-4784	100	37	business	business	NOUN
fueconorg-4784	100	38	operations	operation	NOUN
fueconorg-4784	100	39	,	,	PUNCT
fueconorg-4784	100	40	and	and	CCONJ
fueconorg-4784	100	41	all	all	DET
fueconorg-4784	100	42	transactions	transaction	NOUN
fueconorg-4784	100	43	presented	present	VERB
fueconorg-4784	100	44	in	in	ADP
fueconorg-4784	100	45	currencies	currency	NOUN
fueconorg-4784	100	46	other	other	ADJ
fueconorg-4784	100	47	than	than	ADP
fueconorg-4784	100	48	the	the	DET
fueconorg-4784	100	49	functional	functional	ADJ
fueconorg-4784	100	50	currency	currency	NOUN
fueconorg-4784	100	51	are	be	AUX
fueconorg-4784	100	52	to	to	PART
fueconorg-4784	100	53	be	be	AUX
fueconorg-4784	100	54	considered	consider	VERB
fueconorg-4784	100	55	foreign	foreign	ADJ
fueconorg-4784	100	56	currencies	currency	NOUN
fueconorg-4784	100	57	.	.	PUNCT
fueconorg-4784	101	1	when	when	SCONJ
fueconorg-4784	101	2	it	it	PRON
fueconorg-4784	101	3	comes	come	VERB
fueconorg-4784	101	4	to	to	ADP
fueconorg-4784	101	5	the	the	DET
fueconorg-4784	101	6	functional	functional	ADJ
fueconorg-4784	101	7	currency	currency	NOUN
fueconorg-4784	101	8	,	,	PUNCT
fueconorg-4784	101	9	it	it	PRON
fueconorg-4784	101	10	is	be	AUX
fueconorg-4784	101	11	necessary	necessary	ADJ
fueconorg-4784	101	12	to	to	PART
fueconorg-4784	101	13	determine	determine	VERB
fueconorg-4784	101	14	whether	whether	SCONJ
fueconorg-4784	101	15	it	it	PRON
fueconorg-4784	101	16	is	be	AUX
fueconorg-4784	101	17	equivalent	equivalent	ADJ
fueconorg-4784	101	18	to	to	ADP
fueconorg-4784	101	19	the	the	DET
fueconorg-4784	101	20	currency	currency	NOUN
fueconorg-4784	101	21	of	of	ADP
fueconorg-4784	101	22	the	the	DET
fueconorg-4784	101	23	country	country	NOUN
fueconorg-4784	101	24	in	in	ADP
fueconorg-4784	101	25	which	which	PRON
fueconorg-4784	101	26	the	the	DET
fueconorg-4784	101	27	entity	entity	NOUN
fueconorg-4784	101	28	operates	operate	VERB
fueconorg-4784	101	29	or	or	CCONJ
fueconorg-4784	101	30	to	to	ADP
fueconorg-4784	101	31	another	another	DET
fueconorg-4784	101	32	currency	currency	NOUN
fueconorg-4784	101	33	,	,	PUNCT
fueconorg-4784	101	34	considering	consider	VERB
fueconorg-4784	101	35	that	that	SCONJ
fueconorg-4784	101	36	the	the	DET
fueconorg-4784	101	37	choice	choice	NOUN
fueconorg-4784	101	38	is	be	AUX
fueconorg-4784	101	39	influenced	influence	VERB
fueconorg-4784	101	40	by	by	ADP
fueconorg-4784	101	41	factors	factor	NOUN
fueconorg-4784	101	42	such	such	ADJ
fueconorg-4784	101	43	as	as	ADP
fueconorg-4784	101	44	:	:	PUNCT
fueconorg-4784	101	45	the	the	DET
fueconorg-4784	101	46	specific	specific	ADJ
fueconorg-4784	101	47	circumstances	circumstance	NOUN
fueconorg-4784	101	48	in	in	ADP
fueconorg-4784	101	49	which	which	PRON
fueconorg-4784	101	50	the	the	DET
fueconorg-4784	101	51	business	business	NOUN
fueconorg-4784	101	52	operates	operate	VERB
fueconorg-4784	101	53	,	,	PUNCT
fueconorg-4784	101	54	the	the	DET
fueconorg-4784	101	55	state	state	NOUN
fueconorg-4784	101	56	of	of	ADP
fueconorg-4784	101	57	income	income	NOUN
fueconorg-4784	101	58	,	,	PUNCT
fueconorg-4784	101	59	the	the	DET
fueconorg-4784	101	60	possibility	possibility	NOUN
fueconorg-4784	101	61	of	of	ADP
fueconorg-4784	101	62	the	the	DET
fueconorg-4784	101	63	occurrence	occurrence	NOUN
fueconorg-4784	101	64	of	of	ADP
fueconorg-4784	101	65	unusual	unusual	ADJ
fueconorg-4784	101	66	results	result	NOUN
fueconorg-4784	101	67	,	,	PUNCT
fueconorg-4784	101	68	etc	etc	X
fueconorg-4784	101	69	.	.	X
fueconorg-4784	101	70	by	by	ADP
fueconorg-4784	101	71	selecting	select	VERB
fueconorg-4784	101	72	a	a	DET
fueconorg-4784	101	73	functional	functional	ADJ
fueconorg-4784	101	74	currency	currency	NOUN
fueconorg-4784	101	75	,	,	PUNCT
fueconorg-4784	101	76	the	the	DET
fueconorg-4784	101	77	yield	yield	NOUN
fueconorg-4784	101	78	position	position	NOUN
fueconorg-4784	101	79	(	(	PUNCT
fueconorg-4784	101	80	performance	performance	NOUN
fueconorg-4784	101	81	)	)	PUNCT
fueconorg-4784	101	82	of	of	ADP
fueconorg-4784	101	83	the	the	DET
fueconorg-4784	101	84	branch	branch	NOUN
fueconorg-4784	101	85	is	be	AUX
fueconorg-4784	101	86	significantly	significantly	ADV
fueconorg-4784	101	87	affected	affect	VERB
fueconorg-4784	101	88	,	,	PUNCT
fueconorg-4784	101	89	and	and	CCONJ
fueconorg-4784	101	90	therefore	therefore	ADV
fueconorg-4784	101	91	the	the	DET
fueconorg-4784	101	92	content	content	NOUN
fueconorg-4784	101	93	of	of	ADP
fueconorg-4784	101	94	the	the	DET
fueconorg-4784	101	95	consolidated	consolidated	ADJ
fueconorg-4784	101	96	financial	financial	ADJ
fueconorg-4784	101	97	statements	statement	NOUN
fueconorg-4784	101	98	.	.	PUNCT
fueconorg-4784	102	1	companies	company	NOUN
fueconorg-4784	102	2	which	which	PRON
fueconorg-4784	102	3	have	have	AUX
fueconorg-4784	102	4	acquired	acquire	VERB
fueconorg-4784	102	5	resources	resource	NOUN
fueconorg-4784	102	6	in	in	ADP
fueconorg-4784	102	7	the	the	DET
fueconorg-4784	102	8	local	local	ADJ
fueconorg-4784	102	9	market	market	NOUN
fueconorg-4784	102	10	,	,	PUNCT
fueconorg-4784	102	11	and	and	CCONJ
fueconorg-4784	102	12	sell	sell	VERB
fueconorg-4784	102	13	their	their	PRON
fueconorg-4784	102	14	products	product	NOUN
fueconorg-4784	102	15	to	to	ADP
fueconorg-4784	102	16	domestic	domestic	ADJ
fueconorg-4784	102	17	consumers	consumer	NOUN
fueconorg-4784	102	18	,	,	PUNCT
fueconorg-4784	102	19	denominate	denominate	VERB
fueconorg-4784	102	20	all	all	DET
fueconorg-4784	102	21	their	their	PRON
fueconorg-4784	102	22	transactions	transaction	NOUN
fueconorg-4784	102	23	in	in	ADP
fueconorg-4784	102	24	a	a	DET
fueconorg-4784	102	25	local	local	ADJ
fueconorg-4784	102	26	currency	currency	NOUN
fueconorg-4784	102	27	.	.	PUNCT
fueconorg-4784	103	1	in	in	ADP
fueconorg-4784	103	2	this	this	DET
fueconorg-4784	103	3	case	case	NOUN
fueconorg-4784	103	4	,	,	PUNCT
fueconorg-4784	103	5	the	the	DET
fueconorg-4784	103	6	local	local	ADJ
fueconorg-4784	103	7	currency	currency	NOUN
fueconorg-4784	103	8	can	can	AUX
fueconorg-4784	103	9	at	at	ADP
fueconorg-4784	103	10	the	the	DET
fueconorg-4784	103	11	same	same	ADJ
fueconorg-4784	103	12	time	time	NOUN
fueconorg-4784	103	13	be	be	AUX
fueconorg-4784	103	14	a	a	DET
fueconorg-4784	103	15	functional	functional	ADJ
fueconorg-4784	103	16	currency	currency	NOUN
fueconorg-4784	103	17	.	.	PUNCT
fueconorg-4784	104	1	however	however	ADV
fueconorg-4784	104	2	,	,	PUNCT
fueconorg-4784	104	3	this	this	DET
fueconorg-4784	104	4	premise	premise	NOUN
fueconorg-4784	104	5	is	be	AUX
fueconorg-4784	104	6	almost	almost	ADV
fueconorg-4784	104	7	inappropriate	inappropriate	ADJ
fueconorg-4784	104	8	for	for	ADP
fueconorg-4784	104	9	a	a	DET
fueconorg-4784	104	10	group	group	NOUN
fueconorg-4784	104	11	of	of	ADP
fueconorg-4784	104	12	companies	company	NOUN
fueconorg-4784	104	13	whose	whose	DET
fueconorg-4784	104	14	business	business	NOUN
fueconorg-4784	104	15	operations	operation	NOUN
fueconorg-4784	104	16	are	be	AUX
fueconorg-4784	104	17	of	of	ADP
fueconorg-4784	104	18	a	a	DET
fueconorg-4784	104	19	global	global	ADJ
fueconorg-4784	104	20	character	character	NOUN
fueconorg-4784	104	21	,	,	PUNCT
fueconorg-4784	104	22	since	since	SCONJ
fueconorg-4784	104	23	their	their	PRON
fueconorg-4784	104	24	cash	cash	NOUN
fueconorg-4784	104	25	flows	flow	NOUN
fueconorg-4784	104	26	are	be	AUX
fueconorg-4784	104	27	presented	present	VERB
fueconorg-4784	104	28	(	(	PUNCT
fueconorg-4784	104	29	disclosed	disclose	VERB
fueconorg-4784	104	30	)	)	PUNCT
fueconorg-4784	104	31	in	in	ADP
fueconorg-4784	104	32	different	different	ADJ
fueconorg-4784	104	33	currencies	currency	NOUN
fueconorg-4784	104	34	,	,	PUNCT
fueconorg-4784	104	35	and	and	CCONJ
fueconorg-4784	104	36	different	different	ADJ
fueconorg-4784	104	37	currencies	currency	NOUN
fueconorg-4784	104	38	can	can	AUX
fueconorg-4784	104	39	also	also	ADV
fueconorg-4784	104	40	affect	affect	VERB
fueconorg-4784	104	41	their	their	PRON
fueconorg-4784	104	42	policy	policy	NOUN
fueconorg-4784	104	43	of	of	ADP
fueconorg-4784	104	44	selling	sell	VERB
fueconorg-4784	104	45	prices	price	NOUN
fueconorg-4784	104	46	and	and	CCONJ
fueconorg-4784	104	47	other	other	ADJ
fueconorg-4784	104	48	aspects	aspect	NOUN
fueconorg-4784	104	49	.	.	PUNCT
fueconorg-4784	105	1	under	under	ADP
fueconorg-4784	105	2	such	such	ADJ
fueconorg-4784	105	3	circumstances	circumstance	NOUN
fueconorg-4784	105	4	,	,	PUNCT
fueconorg-4784	105	5	determining	determine	VERB
fueconorg-4784	105	6	a	a	DET
fueconorg-4784	105	7	functional	functional	ADJ
fueconorg-4784	105	8	currency	currency	NOUN
fueconorg-4784	105	9	can	can	AUX
fueconorg-4784	105	10	be	be	AUX
fueconorg-4784	105	11	a	a	DET
fueconorg-4784	105	12	very	very	ADV
fueconorg-4784	105	13	delicate	delicate	ADJ
fueconorg-4784	105	14	matter	matter	NOUN
fueconorg-4784	105	15	.	.	PUNCT
fueconorg-4784	106	1	hence	hence	ADV
fueconorg-4784	106	2	the	the	DET
fueconorg-4784	106	3	need	need	NOUN
fueconorg-4784	106	4	for	for	ADP
fueconorg-4784	106	5	a	a	DET
fueconorg-4784	106	6	clear	clear	ADJ
fueconorg-4784	106	7	distinction	distinction	NOUN
fueconorg-4784	106	8	between	between	ADP
fueconorg-4784	106	9	a	a	DET
fueconorg-4784	106	10	functional	functional	ADJ
fueconorg-4784	106	11	currency	currency	NOUN
fueconorg-4784	106	12	and	and	CCONJ
fueconorg-4784	106	13	a	a	DET
fueconorg-4784	106	14	presentation	presentation	NOUN
fueconorg-4784	106	15	currency	currency	NOUN
fueconorg-4784	106	16	(	(	PUNCT
fueconorg-4784	106	17	elliott	elliott	PROPN
fueconorg-4784	106	18	&	&	CCONJ
fueconorg-4784	106	19	elliott	elliott	PROPN
fueconorg-4784	106	20	,	,	PUNCT
fueconorg-4784	106	21	2005	2005	NUM
fueconorg-4784	106	22	):	):	PUNCT
fueconorg-4784	106	23	190	190	NUM
fueconorg-4784	106	24	b.	b.	PROPN
fueconorg-4784	106	25	savić	savić	PROPN
fueconorg-4784	106	26	,	,	PUNCT
fueconorg-4784	106	27	n.	n.	PROPN
fueconorg-4784	106	28	obradović	obradović	PROPN
fueconorg-4784	106	29	,	,	PUNCT
fueconorg-4784	106	30	i.	i.	PROPN
fueconorg-4784	106	31	milojević	milojević	PROPN
fueconorg-4784	106	32			PUNCT
fueconorg-4784	107	1	“	"	PUNCT
fueconorg-4784	107	2	the	the	DET
fueconorg-4784	107	3	presentation	presentation	NOUN
fueconorg-4784	107	4	(	(	PUNCT
fueconorg-4784	107	5	reporting	reporting	NOUN
fueconorg-4784	107	6	)	)	PUNCT
fueconorg-4784	107	7	currency	currency	NOUN
fueconorg-4784	107	8	is	be	AUX
fueconorg-4784	107	9	the	the	DET
fueconorg-4784	107	10	currency	currency	NOUN
fueconorg-4784	107	11	in	in	ADP
fueconorg-4784	107	12	which	which	PRON
fueconorg-4784	107	13	the	the	DET
fueconorg-4784	107	14	segment	segment	NOUN
fueconorg-4784	107	15	of	of	ADP
fueconorg-4784	107	16	a	a	DET
fueconorg-4784	107	17	business	business	NOUN
fueconorg-4784	107	18	or	or	CCONJ
fueconorg-4784	107	19	an	an	DET
fueconorg-4784	107	20	enterprise	enterprise	NOUN
fueconorg-4784	107	21	presents	present	VERB
fueconorg-4784	107	22	its	its	PRON
fueconorg-4784	107	23	financial	financial	ADJ
fueconorg-4784	107	24	statements	statement	NOUN
fueconorg-4784	107	25	;	;	PUNCT
fueconorg-4784	107	26			VERB
fueconorg-4784	107	27	the	the	DET
fueconorg-4784	107	28	functional	functional	ADJ
fueconorg-4784	107	29	currency	currency	NOUN
fueconorg-4784	107	30	is	be	AUX
fueconorg-4784	107	31	the	the	DET
fueconorg-4784	107	32	currency	currency	NOUN
fueconorg-4784	107	33	in	in	ADP
fueconorg-4784	107	34	which	which	PRON
fueconorg-4784	107	35	the	the	DET
fueconorg-4784	107	36	segment	segment	NOUN
fueconorg-4784	107	37	or	or	CCONJ
fueconorg-4784	107	38	enterprise	enterprise	NOUN
fueconorg-4784	107	39	measures	measure	NOUN
fueconorg-4784	107	40	its	its	PRON
fueconorg-4784	107	41	financial	financial	ADJ
fueconorg-4784	107	42	position	position	NOUN
fueconorg-4784	107	43	and	and	CCONJ
fueconorg-4784	107	44	success	success	NOUN
fueconorg-4784	107	45	”	"	PUNCT
fueconorg-4784	107	46	.	.	PUNCT
fueconorg-4784	108	1	according	accord	VERB
fueconorg-4784	108	2	to	to	ADP
fueconorg-4784	108	3	ias	ias	PROPN
fueconorg-4784	108	4	21	21	NUM
fueconorg-4784	108	5	(	(	PUNCT
fueconorg-4784	108	6	paragraphs	paragraph	VERB
fueconorg-4784	108	7	9	9	NUM
fueconorg-4784	108	8	-	-	SYM
fueconorg-4784	108	9	11	11	NUM
fueconorg-4784	108	10	)	)	PUNCT
fueconorg-4784	108	11	,	,	PUNCT
fueconorg-4784	108	12	indicators	indicator	NOUN
fueconorg-4784	108	13	that	that	PRON
fueconorg-4784	108	14	may	may	AUX
fueconorg-4784	108	15	have	have	VERB
fueconorg-4784	108	16	a	a	DET
fueconorg-4784	108	17	decisive	decisive	ADJ
fueconorg-4784	108	18	influence	influence	NOUN
fueconorg-4784	108	19	on	on	ADP
fueconorg-4784	108	20	the	the	DET
fueconorg-4784	108	21	choice	choice	NOUN
fueconorg-4784	108	22	of	of	ADP
fueconorg-4784	108	23	a	a	DET
fueconorg-4784	108	24	functional	functional	ADJ
fueconorg-4784	108	25	currency	currency	NOUN
fueconorg-4784	108	26	,	,	PUNCT
fueconorg-4784	108	27	which	which	PRON
fueconorg-4784	108	28	were	be	AUX
fueconorg-4784	108	29	shown	show	VERB
fueconorg-4784	108	30	within	within	ADP
fueconorg-4784	108	31	a	a	DET
fueconorg-4784	108	32	hierarchical	hierarchical	ADJ
fueconorg-4784	108	33	structure	structure	NOUN
fueconorg-4784	108	34	,	,	PUNCT
fueconorg-4784	108	35	include	include	VERB
fueconorg-4784	108	36	the	the	DET
fueconorg-4784	108	37	following	follow	VERB
fueconorg-4784	108	38	(	(	PUNCT
fueconorg-4784	108	39	bakker	bakker	PROPN
fueconorg-4784	108	40	et	et	PROPN
fueconorg-4784	108	41	al	al	PROPN
fueconorg-4784	108	42	.	.	PROPN
fueconorg-4784	108	43	,	,	PUNCT
fueconorg-4784	108	44	2017	2017	NUM
fueconorg-4784	108	45	;	;	PUNCT
fueconorg-4784	108	46	revsine	revsine	PROPN
fueconorg-4784	108	47	,	,	PUNCT
fueconorg-4784	108	48	1984	1984	NUM
fueconorg-4784	108	49	):	):	PUNCT
fueconorg-4784	108	50			NOUN
fueconorg-4784	108	51	sales	sale	NOUN
fueconorg-4784	108	52	market	market	NOUN
fueconorg-4784	108	53	indicators	indicator	NOUN
fueconorg-4784	108	54	:	:	PUNCT
fueconorg-4784	108	55			VERB
fueconorg-4784	108	56	the	the	DET
fueconorg-4784	108	57	currency	currency	NOUN
fueconorg-4784	108	58	that	that	PRON
fueconorg-4784	108	59	significantly	significantly	ADV
fueconorg-4784	108	60	determines	determine	VERB
fueconorg-4784	108	61	the	the	DET
fueconorg-4784	108	62	selling	selling	NOUN
fueconorg-4784	108	63	price	price	NOUN
fueconorg-4784	108	64	of	of	ADP
fueconorg-4784	108	65	goods	good	NOUN
fueconorg-4784	108	66	and	and	CCONJ
fueconorg-4784	108	67	services	service	NOUN
fueconorg-4784	108	68	;	;	PUNCT
fueconorg-4784	108	69			VERB
fueconorg-4784	108	70	the	the	DET
fueconorg-4784	108	71	currency	currency	NOUN
fueconorg-4784	108	72	of	of	ADP
fueconorg-4784	108	73	the	the	DET
fueconorg-4784	108	74	country	country	NOUN
fueconorg-4784	108	75	whose	whose	DET
fueconorg-4784	108	76	competitive	competitive	ADJ
fueconorg-4784	108	77	forces	force	NOUN
fueconorg-4784	108	78	and	and	CCONJ
fueconorg-4784	108	79	regulations	regulation	NOUN
fueconorg-4784	108	80	primarily	primarily	ADV
fueconorg-4784	108	81	influence	influence	VERB
fueconorg-4784	108	82	the	the	DET
fueconorg-4784	108	83	sales	sale	NOUN
fueconorg-4784	108	84	prices	price	NOUN
fueconorg-4784	108	85	;	;	PUNCT
fueconorg-4784	108	86			NUM
fueconorg-4784	108	87	costs	cost	NOUN
fueconorg-4784	108	88	indicators	indicator	NOUN
fueconorg-4784	108	89	:	:	PUNCT
fueconorg-4784	108	90	currency	currency	NOUN
fueconorg-4784	108	91	that	that	PRON
fueconorg-4784	108	92	mainly	mainly	ADV
fueconorg-4784	108	93	affects	affect	VERB
fueconorg-4784	108	94	labor	labor	NOUN
fueconorg-4784	108	95	costs	cost	NOUN
fueconorg-4784	108	96	,	,	PUNCT
fueconorg-4784	108	97	materials	material	NOUN
fueconorg-4784	108	98	and	and	CCONJ
fueconorg-4784	108	99	other	other	ADJ
fueconorg-4784	108	100	resources	resource	NOUN
fueconorg-4784	108	101	costs	cost	NOUN
fueconorg-4784	108	102	.	.	PUNCT
fueconorg-4784	109	1	a	a	DET
fueconorg-4784	109	2	secondary	secondary	ADJ
fueconorg-4784	109	3	set	set	NOUN
fueconorg-4784	109	4	of	of	ADP
fueconorg-4784	109	5	indicators	indicator	NOUN
fueconorg-4784	109	6	to	to	PART
fueconorg-4784	109	7	be	be	AUX
fueconorg-4784	109	8	considered	consider	VERB
fueconorg-4784	109	9	under	under	ADP
fueconorg-4784	109	10	ias	ias	PROPN
fueconorg-4784	109	11	21	21	NUM
fueconorg-4784	109	12	are	be	AUX
fueconorg-4784	109	13	as	as	SCONJ
fueconorg-4784	109	14	follows	follow	VERB
fueconorg-4784	109	15	(	(	PUNCT
fueconorg-4784	109	16	singh	singh	PROPN
fueconorg-4784	109	17	,	,	PUNCT
fueconorg-4784	109	18	2014	2014	NUM
fueconorg-4784	109	19	):	):	PUNCT
fueconorg-4784	109	20			NOUN
fueconorg-4784	109	21	financing	financing	NOUN
fueconorg-4784	109	22	indicators	indicator	NOUN
fueconorg-4784	109	23	:	:	PUNCT
fueconorg-4784	109	24	the	the	DET
fueconorg-4784	109	25	currency	currency	NOUN
fueconorg-4784	109	26	in	in	ADP
fueconorg-4784	109	27	which	which	PRON
fueconorg-4784	109	28	a	a	DET
fueconorg-4784	109	29	capital	capital	NOUN
fueconorg-4784	109	30	was	be	AUX
fueconorg-4784	109	31	presented	present	VERB
fueconorg-4784	109	32	,	,	PUNCT
fueconorg-4784	109	33	that	that	PRON
fueconorg-4784	109	34	is	be	AUX
fueconorg-4784	109	35	in	in	ADP
fueconorg-4784	109	36	which	which	PRON
fueconorg-4784	109	37	debt	debt	NOUN
fueconorg-4784	109	38	and	and	CCONJ
fueconorg-4784	109	39	equity	equity	NOUN
fueconorg-4784	109	40	instruments	instrument	NOUN
fueconorg-4784	109	41	were	be	AUX
fueconorg-4784	109	42	issued	issue	VERB
fueconorg-4784	109	43	;	;	PUNCT
fueconorg-4784	109	44			NUM
fueconorg-4784	109	45	cash	cash	NOUN
fueconorg-4784	109	46	flow	flow	NOUN
fueconorg-4784	109	47	indicators	indicator	NOUN
fueconorg-4784	109	48	:	:	PUNCT
fueconorg-4784	109	49	the	the	DET
fueconorg-4784	109	50	currency	currency	NOUN
fueconorg-4784	109	51	into	into	ADP
fueconorg-4784	109	52	which	which	PRON
fueconorg-4784	109	53	the	the	DET
fueconorg-4784	109	54	company	company	NOUN
fueconorg-4784	109	55	converts	convert	VERB
fueconorg-4784	109	56	the	the	DET
fueconorg-4784	109	57	cash	cash	NOUN
fueconorg-4784	109	58	surpluses	surplus	NOUN
fueconorg-4784	109	59	.	.	PUNCT
fueconorg-4784	110	1	according	accord	VERB
fueconorg-4784	110	2	to	to	ADP
fueconorg-4784	110	3	ias	ias	PROPN
fueconorg-4784	110	4	21	21	NUM
fueconorg-4784	110	5	(	(	PUNCT
fueconorg-4784	110	6	paragraph	paragraph	NOUN
fueconorg-4784	110	7	11	11	NUM
fueconorg-4784	110	8	)	)	PUNCT
fueconorg-4784	110	9	,	,	PUNCT
fueconorg-4784	110	10	it	it	PRON
fueconorg-4784	110	11	is	be	AUX
fueconorg-4784	110	12	necessary	necessary	ADJ
fueconorg-4784	110	13	to	to	PART
fueconorg-4784	110	14	consider	consider	VERB
fueconorg-4784	110	15	some	some	DET
fueconorg-4784	110	16	additional	additional	ADJ
fueconorg-4784	110	17	factors	factor	NOUN
fueconorg-4784	110	18	in	in	ADP
fueconorg-4784	110	19	determining	determine	VERB
fueconorg-4784	110	20	the	the	DET
fueconorg-4784	110	21	functional	functional	ADJ
fueconorg-4784	110	22	currency	currency	NOUN
fueconorg-4784	110	23	of	of	ADP
fueconorg-4784	110	24	foreign	foreign	ADJ
fueconorg-4784	110	25	operations	operation	NOUN
fueconorg-4784	110	26	and	and	CCONJ
fueconorg-4784	110	27	whether	whether	SCONJ
fueconorg-4784	110	28	their	their	PRON
fueconorg-4784	110	29	functional	functional	ADJ
fueconorg-4784	110	30	currency	currency	NOUN
fueconorg-4784	110	31	is	be	AUX
fueconorg-4784	110	32	the	the	DET
fueconorg-4784	110	33	same	same	ADJ
fueconorg-4784	110	34	as	as	ADP
fueconorg-4784	110	35	that	that	PRON
fueconorg-4784	110	36	of	of	ADP
fueconorg-4784	110	37	the	the	DET
fueconorg-4784	110	38	reporting	reporting	NOUN
fueconorg-4784	110	39	entity	entity	NOUN
fueconorg-4784	110	40	–	–	PUNCT
fueconorg-4784	110	41	parent	parent	NOUN
fueconorg-4784	110	42	company	company	NOUN
fueconorg-4784	110	43	(	(	PUNCT
fueconorg-4784	110	44	bakker	bakker	PROPN
fueconorg-4784	110	45	et	et	PROPN
fueconorg-4784	110	46	al	al	PROPN
fueconorg-4784	110	47	.	.	PROPN
fueconorg-4784	110	48	,	,	PUNCT
fueconorg-4784	110	49	2017	2017	NUM
fueconorg-4784	110	50	):	):	PUNCT
fueconorg-4784	110	51			PUNCT
fueconorg-4784	111	1	whether	whether	SCONJ
fueconorg-4784	111	2	the	the	DET
fueconorg-4784	111	3	foreign	foreign	ADJ
fueconorg-4784	111	4	operations	operation	NOUN
fueconorg-4784	111	5	`	`	PUNCT
fueconorg-4784	111	6	activities	activity	NOUN
fueconorg-4784	111	7	are	be	AUX
fueconorg-4784	111	8	performed	perform	VERB
fueconorg-4784	111	9	as	as	ADP
fueconorg-4784	111	10	an	an	DET
fueconorg-4784	111	11	extension	extension	NOUN
fueconorg-4784	111	12	of	of	ADP
fueconorg-4784	111	13	the	the	DET
fueconorg-4784	111	14	reporting	reporting	NOUN
fueconorg-4784	111	15	entity	entity	NOUN
fueconorg-4784	111	16	(	(	PUNCT
fueconorg-4784	111	17	parent	parent	NOUN
fueconorg-4784	111	18	company	company	NOUN
fueconorg-4784	111	19	)	)	PUNCT
fueconorg-4784	111	20	,	,	PUNCT
fueconorg-4784	111	21	rather	rather	ADV
fueconorg-4784	111	22	than	than	ADP
fueconorg-4784	111	23	performed	perform	VERB
fueconorg-4784	111	24	with	with	ADP
fueconorg-4784	111	25	a	a	DET
fueconorg-4784	111	26	significant	significant	ADJ
fueconorg-4784	111	27	degree	degree	NOUN
fueconorg-4784	111	28	of	of	ADP
fueconorg-4784	111	29	autonomy	autonomy	NOUN
fueconorg-4784	111	30	;	;	PUNCT
fueconorg-4784	111	31			PUNCT
fueconorg-4784	111	32	whether	whether	SCONJ
fueconorg-4784	111	33	transactions	transaction	NOUN
fueconorg-4784	111	34	with	with	ADP
fueconorg-4784	111	35	the	the	DET
fueconorg-4784	111	36	reporting	reporting	NOUN
fueconorg-4784	111	37	entity	entity	NOUN
fueconorg-4784	111	38	make	make	VERB
fueconorg-4784	111	39	for	for	ADP
fueconorg-4784	111	40	a	a	DET
fueconorg-4784	111	41	huge	huge	ADJ
fueconorg-4784	111	42	or	or	CCONJ
fueconorg-4784	111	43	small	small	ADJ
fueconorg-4784	111	44	portion	portion	NOUN
fueconorg-4784	111	45	of	of	ADP
fueconorg-4784	111	46	the	the	DET
fueconorg-4784	111	47	foreign	foreign	ADJ
fueconorg-4784	111	48	operation	operation	NOUN
fueconorg-4784	111	49	's	's	PART
fueconorg-4784	111	50	activities	activity	NOUN
fueconorg-4784	111	51	;	;	PUNCT
fueconorg-4784	111	52			AUX
fueconorg-4784	111	53	whether	whether	SCONJ
fueconorg-4784	111	54	cash	cash	NOUN
fueconorg-4784	111	55	flows	flow	VERB
fueconorg-4784	111	56	from	from	ADP
fueconorg-4784	111	57	the	the	DET
fueconorg-4784	111	58	foreign	foreign	ADJ
fueconorg-4784	111	59	operations	operation	NOUN
fueconorg-4784	111	60	`	`	PUNCT
fueconorg-4784	111	61	activities	activity	NOUN
fueconorg-4784	111	62	directly	directly	ADV
fueconorg-4784	111	63	affect	affect	VERB
fueconorg-4784	111	64	the	the	DET
fueconorg-4784	111	65	cash	cash	NOUN
fueconorg-4784	111	66	flows	flow	NOUN
fueconorg-4784	111	67	of	of	ADP
fueconorg-4784	111	68	the	the	DET
fueconorg-4784	111	69	reporting	reporting	NOUN
fueconorg-4784	111	70	entity	entity	NOUN
fueconorg-4784	111	71	–	–	PUNCT
fueconorg-4784	111	72	parent	parent	NOUN
fueconorg-4784	111	73	company	company	NOUN
fueconorg-4784	111	74	;	;	PUNCT
fueconorg-4784	111	75	and	and	CCONJ
fueconorg-4784	111	76	whether	whether	SCONJ
fueconorg-4784	111	77	they	they	PRON
fueconorg-4784	111	78	are	be	AUX
fueconorg-4784	111	79	available	available	ADJ
fueconorg-4784	111	80	for	for	ADP
fueconorg-4784	111	81	a	a	DET
fueconorg-4784	111	82	prompt	prompt	ADJ
fueconorg-4784	111	83	remittance	remittance	NOUN
fueconorg-4784	111	84	to	to	ADP
fueconorg-4784	111	85	the	the	DET
fueconorg-4784	111	86	reporting	reporting	NOUN
fueconorg-4784	111	87	entity	entity	NOUN
fueconorg-4784	111	88	;	;	PUNCT
fueconorg-4784	111	89	and	and	CCONJ
fueconorg-4784	111	90			X
fueconorg-4784	111	91	whether	whether	SCONJ
fueconorg-4784	111	92	cash	cash	NOUN
fueconorg-4784	111	93	flows	flow	VERB
fueconorg-4784	111	94	from	from	ADP
fueconorg-4784	111	95	the	the	DET
fueconorg-4784	111	96	foreign	foreign	ADJ
fueconorg-4784	111	97	operations	operation	NOUN
fueconorg-4784	111	98	`	`	PUNCT
fueconorg-4784	111	99	activities	activity	NOUN
fueconorg-4784	111	100	are	be	AUX
fueconorg-4784	111	101	sufficient	sufficient	ADJ
fueconorg-4784	111	102	to	to	PART
fueconorg-4784	111	103	service	service	VERB
fueconorg-4784	111	104	the	the	DET
fueconorg-4784	111	105	existing	exist	VERB
fueconorg-4784	111	106	and	and	CCONJ
fueconorg-4784	111	107	normally	normally	ADV
fueconorg-4784	111	108	expected	expect	VERB
fueconorg-4784	111	109	debt	debt	NOUN
fueconorg-4784	111	110	obligations	obligation	NOUN
fueconorg-4784	111	111	,	,	PUNCT
fueconorg-4784	111	112	without	without	ADP
fueconorg-4784	111	113	funds	fund	NOUN
fueconorg-4784	111	114	being	be	AUX
fueconorg-4784	111	115	made	make	VERB
fueconorg-4784	111	116	available	available	ADJ
fueconorg-4784	111	117	by	by	ADP
fueconorg-4784	111	118	the	the	DET
fueconorg-4784	111	119	reporting	reporting	NOUN
fueconorg-4784	111	120	entity	entity	NOUN
fueconorg-4784	111	121	–	–	PUNCT
fueconorg-4784	111	122	parent	parent	NOUN
fueconorg-4784	111	123	company	company	NOUN
fueconorg-4784	111	124	.	.	PUNCT
fueconorg-4784	112	1	if	if	SCONJ
fueconorg-4784	112	2	,	,	PUNCT
fueconorg-4784	112	3	on	on	ADP
fueconorg-4784	112	4	the	the	DET
fueconorg-4784	112	5	basis	basis	NOUN
fueconorg-4784	112	6	of	of	ADP
fueconorg-4784	112	7	the	the	DET
fueconorg-4784	112	8	considered	consider	VERB
fueconorg-4784	112	9	indicators	indicator	NOUN
fueconorg-4784	112	10	,	,	PUNCT
fueconorg-4784	112	11	it	it	PRON
fueconorg-4784	112	12	is	be	AUX
fueconorg-4784	112	13	not	not	PART
fueconorg-4784	112	14	possible	possible	ADJ
fueconorg-4784	112	15	to	to	PART
fueconorg-4784	112	16	clearly	clearly	ADV
fueconorg-4784	112	17	identify	identify	VERB
fueconorg-4784	112	18	the	the	DET
fueconorg-4784	112	19	functional	functional	ADJ
fueconorg-4784	112	20	currency	currency	NOUN
fueconorg-4784	112	21	,	,	PUNCT
fueconorg-4784	112	22	its	its	PRON
fueconorg-4784	112	23	choice	choice	NOUN
fueconorg-4784	112	24	should	should	AUX
fueconorg-4784	112	25	be	be	AUX
fueconorg-4784	112	26	based	base	VERB
fueconorg-4784	112	27	on	on	ADP
fueconorg-4784	112	28	judgment	judgment	NOUN
fueconorg-4784	112	29	that	that	PRON
fueconorg-4784	112	30	involves	involve	VERB
fueconorg-4784	112	31	considering	consider	VERB
fueconorg-4784	112	32	a	a	DET
fueconorg-4784	112	33	larger	large	ADJ
fueconorg-4784	112	34	spectrum	spectrum	NOUN
fueconorg-4784	112	35	of	of	ADP
fueconorg-4784	112	36	factors	factor	NOUN
fueconorg-4784	112	37	.	.	PUNCT
fueconorg-4784	113	1	in	in	ADP
fueconorg-4784	113	2	circumstances	circumstance	NOUN
fueconorg-4784	113	3	where	where	SCONJ
fueconorg-4784	113	4	these	these	DET
fueconorg-4784	113	5	currencies	currency	NOUN
fueconorg-4784	113	6	are	be	AUX
fueconorg-4784	113	7	“	"	PUNCT
fueconorg-4784	113	8	different	different	ADJ
fueconorg-4784	113	9	,	,	PUNCT
fueconorg-4784	113	10	elements	element	NOUN
fueconorg-4784	113	11	of	of	ADP
fueconorg-4784	113	12	the	the	DET
fueconorg-4784	113	13	financial	financial	ADJ
fueconorg-4784	113	14	position	position	NOUN
fueconorg-4784	113	15	and	and	CCONJ
fueconorg-4784	113	16	success	success	NOUN
fueconorg-4784	113	17	are	be	AUX
fueconorg-4784	113	18	initially	initially	ADV
fueconorg-4784	113	19	assessed	assess	VERB
fueconorg-4784	113	20	in	in	ADP
fueconorg-4784	113	21	a	a	DET
fueconorg-4784	113	22	functional	functional	ADJ
fueconorg-4784	113	23	currency	currency	NOUN
fueconorg-4784	113	24	,	,	PUNCT
fueconorg-4784	113	25	and	and	CCONJ
fueconorg-4784	113	26	then	then	ADV
fueconorg-4784	113	27	translated	translate	VERB
fueconorg-4784	113	28	into	into	ADP
fueconorg-4784	113	29	a	a	DET
fueconorg-4784	113	30	presentation	presentation	NOUN
fueconorg-4784	113	31	(	(	PUNCT
fueconorg-4784	113	32	reporting	reporting	NOUN
fueconorg-4784	113	33	)	)	PUNCT
fueconorg-4784	113	34	currency	currency	NOUN
fueconorg-4784	113	35	on	on	ADP
fueconorg-4784	113	36	each	each	DET
fueconorg-4784	113	37	reporting	reporting	NOUN
fueconorg-4784	113	38	date	date	NOUN
fueconorg-4784	113	39	,	,	PUNCT
fueconorg-4784	113	40	as	as	SCONJ
fueconorg-4784	113	41	follows	follow	VERB
fueconorg-4784	113	42	:	:	PUNCT
fueconorg-4784	113	43	assets	asset	NOUN
fueconorg-4784	113	44	and	and	CCONJ
fueconorg-4784	113	45	liabilities	liability	NOUN
fueconorg-4784	113	46	are	be	AUX
fueconorg-4784	113	47	translated	translate	VERB
fueconorg-4784	113	48	using	use	VERB
fueconorg-4784	113	49	the	the	DET
fueconorg-4784	113	50	final	final	ADJ
fueconorg-4784	113	51	closing	closing	NOUN
fueconorg-4784	113	52	exchange	exchange	NOUN
fueconorg-4784	113	53	rate	rate	NOUN
fueconorg-4784	113	54	,	,	PUNCT
fueconorg-4784	113	55	income	income	NOUN
fueconorg-4784	113	56	and	and	CCONJ
fueconorg-4784	113	57	expenditure	expenditure	NOUN
fueconorg-4784	113	58	using	use	VERB
fueconorg-4784	113	59	the	the	DET
fueconorg-4784	113	60	valid	valid	ADJ
fueconorg-4784	113	61	exchange	exchange	NOUN
fueconorg-4784	113	62	rates	rate	NOUN
fueconorg-4784	113	63	on	on	ADP
fueconorg-4784	113	64	the	the	DET
fueconorg-4784	113	65	dates	date	NOUN
fueconorg-4784	113	66	of	of	ADP
fueconorg-4784	113	67	transactions	transaction	NOUN
fueconorg-4784	113	68	”	"	PUNCT
fueconorg-4784	113	69	,	,	PUNCT
fueconorg-4784	113	70	and	and	CCONJ
fueconorg-4784	113	71	any	any	DET
fueconorg-4784	113	72	exchange	exchange	NOUN
fueconorg-4784	113	73	rate	rate	NOUN
fueconorg-4784	113	74	differences	difference	NOUN
fueconorg-4784	113	75	resulting	result	VERB
fueconorg-4784	113	76	from	from	ADP
fueconorg-4784	113	77	these	these	DET
fueconorg-4784	113	78	conversions	conversion	NOUN
fueconorg-4784	113	79	are	be	AUX
fueconorg-4784	113	80	disclosed	disclose	VERB
fueconorg-4784	113	81	as	as	ADP
fueconorg-4784	113	82	a	a	DET
fueconorg-4784	113	83	part	part	NOUN
fueconorg-4784	113	84	of	of	ADP
fueconorg-4784	113	85	the	the	DET
fueconorg-4784	113	86	total	total	ADJ
fueconorg-4784	113	87	remaining	remain	VERB
fueconorg-4784	113	88	result	result	NOUN
fueconorg-4784	113	89	(	(	PUNCT
fueconorg-4784	113	90	epstain	epstain	VERB
fueconorg-4784	113	91	et	et	PROPN
fueconorg-4784	113	92	al	al	PROPN
fueconorg-4784	113	93	.	.	PROPN
fueconorg-4784	113	94	,	,	PUNCT
fueconorg-4784	113	95	2010	2010	NUM
fueconorg-4784	113	96	)	)	PUNCT
fueconorg-4784	113	97	.	.	PUNCT
fueconorg-4784	114	1	ias	ias	PROPN
fueconorg-4784	114	2	21	21	NUM
fueconorg-4784	114	3	requires	require	VERB
fueconorg-4784	114	4	the	the	DET
fueconorg-4784	114	5	choice	choice	NOUN
fueconorg-4784	114	6	of	of	ADP
fueconorg-4784	114	7	a	a	DET
fueconorg-4784	114	8	functional	functional	ADJ
fueconorg-4784	114	9	currency	currency	NOUN
fueconorg-4784	114	10	that	that	PRON
fueconorg-4784	114	11	must	must	AUX
fueconorg-4784	114	12	reflect	reflect	VERB
fueconorg-4784	114	13	the	the	DET
fueconorg-4784	114	14	substance	substance	NOUN
fueconorg-4784	114	15	of	of	ADP
fueconorg-4784	114	16	transactions	transaction	NOUN
fueconorg-4784	114	17	,	,	PUNCT
fueconorg-4784	114	18	events	event	NOUN
fueconorg-4784	114	19	and	and	CCONJ
fueconorg-4784	114	20	circumstances	circumstance	NOUN
fueconorg-4784	114	21	specific	specific	ADJ
fueconorg-4784	114	22	to	to	ADP
fueconorg-4784	114	23	the	the	DET
fueconorg-4784	114	24	business	business	NOUN
fueconorg-4784	114	25	operations	operation	NOUN
fueconorg-4784	114	26	.	.	PUNCT
fueconorg-4784	115	1	changes	change	NOUN
fueconorg-4784	115	2	in	in	ADP
fueconorg-4784	115	3	the	the	DET
fueconorg-4784	115	4	scope	scope	NOUN
fueconorg-4784	115	5	of	of	ADP
fueconorg-4784	115	6	the	the	DET
fueconorg-4784	115	7	business	business	NOUN
fueconorg-4784	115	8	operations	operation	NOUN
fueconorg-4784	115	9	and	and	CCONJ
fueconorg-4784	115	10	relocation	relocation	NOUN
fueconorg-4784	115	11	of	of	ADP
fueconorg-4784	115	12	business	business	NOUN
fueconorg-4784	115	13	operations	operation	NOUN
fueconorg-4784	115	14	are	be	AUX
fueconorg-4784	115	15	typical	typical	ADJ
fueconorg-4784	115	16	reasons	reason	NOUN
fueconorg-4784	115	17	for	for	ADP
fueconorg-4784	115	18	the	the	DET
fueconorg-4784	115	19	change	change	NOUN
fueconorg-4784	115	20	of	of	ADP
fueconorg-4784	115	21	the	the	DET
fueconorg-4784	115	22	functional	functional	ADJ
fueconorg-4784	115	23	currency	currency	NOUN
fueconorg-4784	115	24	(	(	PUNCT
fueconorg-4784	115	25	krimpmann	krimpmann	NOUN
fueconorg-4784	115	26	,	,	PUNCT
fueconorg-4784	115	27	2015	2015	NUM
fueconorg-4784	115	28	)	)	PUNCT
fueconorg-4784	115	29	.	.	PUNCT
fueconorg-4784	116	1	all	all	DET
fueconorg-4784	116	2	items	item	NOUN
fueconorg-4784	116	3	in	in	ADP
fueconorg-4784	116	4	that	that	DET
fueconorg-4784	116	5	case	case	NOUN
fueconorg-4784	116	6	are	be	AUX
fueconorg-4784	116	7	translated	translate	VERB
fueconorg-4784	116	8	using	use	VERB
fueconorg-4784	116	9	the	the	DET
fueconorg-4784	116	10	exchange	exchange	NOUN
fueconorg-4784	116	11	rate	rate	NOUN
fueconorg-4784	116	12	on	on	ADP
fueconorg-4784	116	13	the	the	DET
fueconorg-4784	116	14	date	date	NOUN
fueconorg-4784	116	15	of	of	ADP
fueconorg-4784	116	16	the	the	DET
fueconorg-4784	116	17	change	change	NOUN
fueconorg-4784	116	18	.	.	PUNCT
fueconorg-4784	117	1	exchange	exchange	NOUN
fueconorg-4784	117	2	rate	rate	NOUN
fueconorg-4784	117	3	differences	difference	NOUN
fueconorg-4784	117	4	previously	previously	ADV
fueconorg-4784	117	5	recognised	recognise	VERB
fueconorg-4784	117	6	as	as	ADP
fueconorg-4784	117	7	a	a	DET
fueconorg-4784	117	8	part	part	NOUN
fueconorg-4784	117	9	of	of	ADP
fueconorg-4784	117	10	equity	equity	NOUN
fueconorg-4784	117	11	are	be	AUX
fueconorg-4784	117	12	not	not	PART
fueconorg-4784	117	13	recognised	recognise	VERB
fueconorg-4784	117	14	in	in	ADP
fueconorg-4784	117	15	the	the	DET
fueconorg-4784	117	16	profit	profit	NOUN
fueconorg-4784	117	17	and	and	CCONJ
fueconorg-4784	117	18	loss	loss	NOUN
fueconorg-4784	117	19	statement	statement	NOUN
fueconorg-4784	117	20	until	until	ADP
fueconorg-4784	117	21	the	the	DET
fueconorg-4784	117	22	disposal	disposal	NOUN
fueconorg-4784	117	23	of	of	ADP
fueconorg-4784	117	24	the	the	DET
fueconorg-4784	117	25	business	business	NOUN
fueconorg-4784	117	26	operations	operation	NOUN
fueconorg-4784	117	27	(	(	PUNCT
fueconorg-4784	117	28	kirk	kirk	NOUN
fueconorg-4784	117	29	,	,	PUNCT
fueconorg-4784	117	30	2009	2009	NUM
fueconorg-4784	117	31	)	)	PUNCT
fueconorg-4784	117	32	.	.	PUNCT
fueconorg-4784	118	1	the	the	DET
fueconorg-4784	118	2	key	key	ADJ
fueconorg-4784	118	3	issues	issue	NOUN
fueconorg-4784	118	4	in	in	ADP
fueconorg-4784	118	5	the	the	DET
fueconorg-4784	118	6	translation	translation	NOUN
fueconorg-4784	118	7	of	of	ADP
fueconorg-4784	118	8	the	the	DET
fueconorg-4784	118	9	financial	financial	ADJ
fueconorg-4784	118	10	statements	statement	NOUN
fueconorg-4784	118	11	of	of	ADP
fueconorg-4784	118	12	multinational	multinational	ADJ
fueconorg-4784	118	13	companies	company	NOUN
fueconorg-4784	118	14	191	191	NUM
fueconorg-4784	118	15	exchange	exchange	NOUN
fueconorg-4784	118	16	rate	rate	NOUN
fueconorg-4784	118	17	fluctuation	fluctuation	NOUN
fueconorg-4784	118	18	causes	cause	VERB
fueconorg-4784	118	19	three	three	NUM
fueconorg-4784	118	20	forms	form	NOUN
fueconorg-4784	118	21	of	of	ADP
fueconorg-4784	118	22	exposure	exposure	NOUN
fueconorg-4784	118	23	:	:	PUNCT
fueconorg-4784	118	24	economic	economic	ADJ
fueconorg-4784	118	25	exposure	exposure	NOUN
fueconorg-4784	118	26	that	that	PRON
fueconorg-4784	118	27	encompasses	encompass	VERB
fueconorg-4784	118	28	two	two	NUM
fueconorg-4784	118	29	categories	category	NOUN
fueconorg-4784	118	30	:	:	PUNCT
fueconorg-4784	118	31	operating	operate	VERB
fueconorg-4784	118	32	exposure	exposure	NOUN
fueconorg-4784	118	33	that	that	PRON
fueconorg-4784	118	34	is	be	AUX
fueconorg-4784	118	35	the	the	DET
fueconorg-4784	118	36	economic	economic	ADJ
fueconorg-4784	118	37	exposure	exposure	NOUN
fueconorg-4784	118	38	occurring	occur	VERB
fueconorg-4784	118	39	when	when	SCONJ
fueconorg-4784	118	40	the	the	DET
fueconorg-4784	118	41	business	business	NOUN
fueconorg-4784	118	42	operations	operation	NOUN
fueconorg-4784	118	43	generate	generate	VERB
fueconorg-4784	118	44	a	a	DET
fueconorg-4784	118	45	cash	cash	NOUN
fueconorg-4784	118	46	flow	flow	NOUN
fueconorg-4784	118	47	denominated	denominate	VERB
fueconorg-4784	118	48	in	in	ADP
fueconorg-4784	118	49	a	a	DET
fueconorg-4784	118	50	foreign	foreign	ADJ
fueconorg-4784	118	51	currency	currency	NOUN
fueconorg-4784	118	52	,	,	PUNCT
fueconorg-4784	118	53	and	and	CCONJ
fueconorg-4784	118	54	transaction	transaction	NOUN
fueconorg-4784	118	55	exposure	exposure	NOUN
fueconorg-4784	118	56	that	that	PRON
fueconorg-4784	118	57	is	be	AUX
fueconorg-4784	118	58	an	an	DET
fueconorg-4784	118	59	economic	economic	ADJ
fueconorg-4784	118	60	exposure	exposure	NOUN
fueconorg-4784	118	61	created	create	VERB
fueconorg-4784	118	62	when	when	SCONJ
fueconorg-4784	118	63	contractual	contractual	ADJ
fueconorg-4784	118	64	obligations	obligation	NOUN
fueconorg-4784	118	65	are	be	AUX
fueconorg-4784	118	66	denominated	denominate	VERB
fueconorg-4784	118	67	in	in	ADP
fueconorg-4784	118	68	a	a	DET
fueconorg-4784	118	69	foreign	foreign	ADJ
fueconorg-4784	118	70	currency	currency	NOUN
fueconorg-4784	118	71	.	.	PUNCT
fueconorg-4784	119	1	finally	finally	ADV
fueconorg-4784	119	2	,	,	PUNCT
fueconorg-4784	119	3	the	the	DET
fueconorg-4784	119	4	translation	translation	NOUN
fueconorg-4784	119	5	exposure	exposure	NOUN
fueconorg-4784	119	6	is	be	AUX
fueconorg-4784	119	7	an	an	DET
fueconorg-4784	119	8	exposure	exposure	NOUN
fueconorg-4784	119	9	that	that	PRON
fueconorg-4784	119	10	occurs	occur	VERB
fueconorg-4784	119	11	when	when	SCONJ
fueconorg-4784	119	12	translating	translate	VERB
fueconorg-4784	119	13	financial	financial	ADJ
fueconorg-4784	119	14	statements	statement	NOUN
fueconorg-4784	119	15	(	(	PUNCT
fueconorg-4784	119	16	butler	butler	NOUN
fueconorg-4784	119	17	,	,	PUNCT
fueconorg-4784	119	18	2016	2016	NUM
fueconorg-4784	119	19	)	)	PUNCT
fueconorg-4784	119	20	.	.	PUNCT
fueconorg-4784	120	1	the	the	DET
fueconorg-4784	120	2	transaction	transaction	NOUN
fueconorg-4784	120	3	exposure	exposure	NOUN
fueconorg-4784	120	4	relates	relate	VERB
fueconorg-4784	120	5	to	to	ADP
fueconorg-4784	120	6	the	the	DET
fueconorg-4784	120	7	period	period	NOUN
fueconorg-4784	120	8	between	between	ADP
fueconorg-4784	120	9	entering	enter	VERB
fueconorg-4784	120	10	and	and	CCONJ
fueconorg-4784	120	11	settling	settle	VERB
fueconorg-4784	120	12	a	a	DET
fueconorg-4784	120	13	contract	contract	NOUN
fueconorg-4784	120	14	.	.	PUNCT
fueconorg-4784	121	1	it	it	PRON
fueconorg-4784	121	2	is	be	AUX
fueconorg-4784	121	3	defined	define	VERB
fueconorg-4784	121	4	as	as	ADP
fueconorg-4784	121	5	a	a	DET
fueconorg-4784	121	6	change	change	NOUN
fueconorg-4784	121	7	in	in	ADP
fueconorg-4784	121	8	the	the	DET
fueconorg-4784	121	9	value	value	NOUN
fueconorg-4784	121	10	of	of	ADP
fueconorg-4784	121	11	monetary	monetary	ADJ
fueconorg-4784	121	12	(	(	PUNCT
fueconorg-4784	121	13	contractual	contractual	ADJ
fueconorg-4784	121	14	)	)	PUNCT
fueconorg-4784	121	15	cash	cash	NOUN
fueconorg-4784	121	16	flows	flow	NOUN
fueconorg-4784	121	17	caused	cause	VERB
fueconorg-4784	121	18	by	by	ADP
fueconorg-4784	121	19	the	the	DET
fueconorg-4784	121	20	change	change	NOUN
fueconorg-4784	121	21	in	in	ADP
fueconorg-4784	121	22	exchange	exchange	NOUN
fueconorg-4784	121	23	rates	rate	NOUN
fueconorg-4784	121	24	.	.	PUNCT
fueconorg-4784	122	1	the	the	DET
fueconorg-4784	122	2	fact	fact	NOUN
fueconorg-4784	122	3	that	that	SCONJ
fueconorg-4784	122	4	the	the	DET
fueconorg-4784	122	5	transaction	transaction	NOUN
fueconorg-4784	122	6	exposure	exposure	NOUN
fueconorg-4784	122	7	impacts	impact	NOUN
fueconorg-4784	122	8	on	on	ADP
fueconorg-4784	122	9	future	future	ADJ
fueconorg-4784	122	10	cash	cash	NOUN
fueconorg-4784	122	11	flows	flow	NOUN
fueconorg-4784	122	12	and	and	CCONJ
fueconorg-4784	122	13	profitability	profitability	NOUN
fueconorg-4784	122	14	,	,	PUNCT
fueconorg-4784	122	15	makes	make	VERB
fueconorg-4784	122	16	it	it	PRON
fueconorg-4784	122	17	the	the	DET
fueconorg-4784	122	18	most	most	ADV
fueconorg-4784	122	19	visible	visible	ADJ
fueconorg-4784	122	20	exposure	exposure	NOUN
fueconorg-4784	122	21	to	to	ADP
fueconorg-4784	122	22	the	the	DET
fueconorg-4784	122	23	currency	currency	NOUN
fueconorg-4784	122	24	risk	risk	NOUN
fueconorg-4784	122	25	(	(	PUNCT
fueconorg-4784	122	26	bhalla	bhalla	NOUN
fueconorg-4784	122	27	,	,	PUNCT
fueconorg-4784	122	28	2014	2014	NUM
fueconorg-4784	122	29	)	)	PUNCT
fueconorg-4784	122	30	.	.	PUNCT
fueconorg-4784	123	1	transaction	transaction	NOUN
fueconorg-4784	123	2	exposure	exposure	NOUN
fueconorg-4784	123	3	depends	depend	VERB
fueconorg-4784	123	4	on	on	ADP
fueconorg-4784	123	5	current	current	ADJ
fueconorg-4784	123	6	(	(	PUNCT
fueconorg-4784	123	7	outstanding	outstanding	ADJ
fueconorg-4784	123	8	)	)	PUNCT
fueconorg-4784	123	9	foreign	foreign	ADJ
fueconorg-4784	123	10	receivables	receivables	NOUN
fueconorg-4784	123	11	and	and	CCONJ
fueconorg-4784	123	12	/	/	SYM
fueconorg-4784	123	13	оr	оr	PROPN
fueconorg-4784	123	14	foreign	foreign	ADJ
fueconorg-4784	123	15	liabilities	liability	NOUN
fueconorg-4784	123	16	presented	present	VERB
fueconorg-4784	123	17	in	in	ADP
fueconorg-4784	123	18	the	the	DET
fueconorg-4784	123	19	statement	statement	NOUN
fueconorg-4784	123	20	of	of	ADP
fueconorg-4784	123	21	financial	financial	ADJ
fueconorg-4784	123	22	position	position	NOUN
fueconorg-4784	123	23	,	,	PUNCT
fueconorg-4784	123	24	which	which	PRON
fueconorg-4784	123	25	will	will	AUX
fueconorg-4784	123	26	be	be	AUX
fueconorg-4784	123	27	charged/	charged/	PROPN
fueconorg-4784	123	28	settled	settle	VERB
fueconorg-4784	123	29	after	after	ADP
fueconorg-4784	123	30	the	the	DET
fueconorg-4784	123	31	exchange	exchange	NOUN
fueconorg-4784	123	32	rate	rate	NOUN
fueconorg-4784	123	33	changes	change	NOUN
fueconorg-4784	123	34	.	.	PUNCT
fueconorg-4784	124	1	additionaly	additionaly	PROPN
fueconorg-4784	124	2	,	,	PUNCT
fueconorg-4784	124	3	its	its	PRON
fueconorg-4784	124	4	effects	effect	NOUN
fueconorg-4784	124	5	are	be	AUX
fueconorg-4784	124	6	also	also	ADV
fueconorg-4784	124	7	reflected	reflect	VERB
fueconorg-4784	124	8	in	in	ADP
fueconorg-4784	124	9	the	the	DET
fueconorg-4784	124	10	profit	profit	NOUN
fueconorg-4784	124	11	and	and	CCONJ
fueconorg-4784	124	12	loss	loss	NOUN
fueconorg-4784	124	13	statement	statement	NOUN
fueconorg-4784	124	14	as	as	ADP
fueconorg-4784	124	15	an	an	DET
fueconorg-4784	124	16	exchange	exchange	NOUN
fueconorg-4784	124	17	gain	gain	NOUN
fueconorg-4784	124	18	or	or	CCONJ
fueconorg-4784	124	19	loss	loss	NOUN
fueconorg-4784	124	20	,	,	PUNCT
fueconorg-4784	124	21	that	that	ADV
fueconorg-4784	124	22	is	is	ADV
fueconorg-4784	124	23	,	,	PUNCT
fueconorg-4784	124	24	positive	positive	ADJ
fueconorg-4784	124	25	or	or	CCONJ
fueconorg-4784	124	26	negative	negative	ADJ
fueconorg-4784	124	27	exchange	exchange	NOUN
fueconorg-4784	124	28	rate	rate	NOUN
fueconorg-4784	124	29	differences	difference	NOUN
fueconorg-4784	124	30	(	(	PUNCT
fueconorg-4784	124	31	bogićević	bogićević	NOUN
fueconorg-4784	124	32	et	et	PROPN
fueconorg-4784	124	33	al	al	PROPN
fueconorg-4784	124	34	.	.	PROPN
fueconorg-4784	124	35	,	,	PUNCT
fueconorg-4784	124	36	2016	2016	NUM
fueconorg-4784	124	37	)	)	PUNCT
fueconorg-4784	124	38	.	.	PUNCT
fueconorg-4784	125	1	from	from	ADP
fueconorg-4784	125	2	the	the	DET
fueconorg-4784	125	3	accounting	accounting	NOUN
fueconorg-4784	125	4	point	point	NOUN
fueconorg-4784	125	5	of	of	ADP
fueconorg-4784	125	6	view	view	NOUN
fueconorg-4784	125	7	,	,	PUNCT
fueconorg-4784	125	8	which	which	PRON
fueconorg-4784	125	9	implies	imply	VERB
fueconorg-4784	125	10	the	the	DET
fueconorg-4784	125	11	preparation	preparation	NOUN
fueconorg-4784	125	12	of	of	ADP
fueconorg-4784	125	13	consolidated	consolidated	ADJ
fueconorg-4784	125	14	financial	financial	ADJ
fueconorg-4784	125	15	statements	statement	NOUN
fueconorg-4784	125	16	,	,	PUNCT
fueconorg-4784	125	17	the	the	DET
fueconorg-4784	125	18	most	most	ADV
fueconorg-4784	125	19	important	important	ADJ
fueconorg-4784	125	20	is	be	AUX
fueconorg-4784	125	21	the	the	DET
fueconorg-4784	125	22	translation	translation	NOUN
fueconorg-4784	125	23	exposure	exposure	NOUN
fueconorg-4784	125	24	,	,	PUNCT
fueconorg-4784	125	25	since	since	SCONJ
fueconorg-4784	125	26	the	the	DET
fueconorg-4784	125	27	financial	financial	ADJ
fueconorg-4784	125	28	statements	statement	NOUN
fueconorg-4784	125	29	of	of	ADP
fueconorg-4784	125	30	foreign	foreign	ADJ
fueconorg-4784	125	31	affiliates	affiliate	NOUN
fueconorg-4784	125	32	,	,	PUNCT
fueconorg-4784	125	33	as	as	ADP
fueconorg-4784	125	34	an	an	DET
fueconorg-4784	125	35	integral	integral	ADJ
fueconorg-4784	125	36	part	part	NOUN
fueconorg-4784	125	37	of	of	ADP
fueconorg-4784	125	38	the	the	DET
fueconorg-4784	125	39	preparation	preparation	NOUN
fueconorg-4784	125	40	for	for	ADP
fueconorg-4784	125	41	the	the	DET
fueconorg-4784	125	42	consolidation	consolidation	NOUN
fueconorg-4784	125	43	,	,	PUNCT
fueconorg-4784	125	44	have	have	VERB
fueconorg-4784	125	45	to	to	PART
fueconorg-4784	125	46	be	be	AUX
fueconorg-4784	125	47	translated	translate	VERB
fueconorg-4784	125	48	into	into	ADP
fueconorg-4784	125	49	a	a	DET
fueconorg-4784	125	50	reporting	report	VERB
fueconorg-4784	125	51	currency	currency	NOUN
fueconorg-4784	125	52	of	of	ADP
fueconorg-4784	125	53	the	the	DET
fueconorg-4784	125	54	parent	parent	NOUN
fueconorg-4784	125	55	company	company	NOUN
fueconorg-4784	125	56	(	(	PUNCT
fueconorg-4784	125	57	škarić	škarić	ADJ
fueconorg-4784	125	58	-	-	PUNCT
fueconorg-4784	125	59	jovanović	jovanović	PROPN
fueconorg-4784	125	60	&	&	CCONJ
fueconorg-4784	125	61	radovanović	radovanović	PROPN
fueconorg-4784	125	62	,	,	PUNCT
fueconorg-4784	125	63	1998	1998	NUM
fueconorg-4784	125	64	)	)	PUNCT
fueconorg-4784	125	65	.	.	PUNCT
fueconorg-4784	126	1	the	the	DET
fueconorg-4784	126	2	exposure	exposure	NOUN
fueconorg-4784	126	3	resulting	result	VERB
fueconorg-4784	126	4	from	from	ADP
fueconorg-4784	126	5	the	the	DET
fueconorg-4784	126	6	translation	translation	NOUN
fueconorg-4784	126	7	of	of	ADP
fueconorg-4784	126	8	the	the	DET
fueconorg-4784	126	9	financial	financial	ADJ
fueconorg-4784	126	10	statements	statement	NOUN
fueconorg-4784	126	11	is	be	AUX
fueconorg-4784	126	12	also	also	ADV
fueconorg-4784	126	13	called	call	VERB
fueconorg-4784	126	14	the	the	DET
fueconorg-4784	126	15	accounting	accounting	NOUN
fueconorg-4784	126	16	exposure	exposure	NOUN
fueconorg-4784	126	17	in	in	ADP
fueconorg-4784	126	18	the	the	DET
fueconorg-4784	126	19	literature	literature	NOUN
fueconorg-4784	126	20	,	,	PUNCT
fueconorg-4784	126	21	since	since	SCONJ
fueconorg-4784	126	22	the	the	DET
fueconorg-4784	126	23	value	value	NOUN
fueconorg-4784	126	24	of	of	ADP
fueconorg-4784	126	25	net	net	ADJ
fueconorg-4784	126	26	assets	asset	NOUN
fueconorg-4784	126	27	and	and	CCONJ
fueconorg-4784	126	28	the	the	DET
fueconorg-4784	126	29	reported	report	VERB
fueconorg-4784	126	30	profit	profit	NOUN
fueconorg-4784	126	31	of	of	ADP
fueconorg-4784	126	32	the	the	DET
fueconorg-4784	126	33	parent	parent	NOUN
fueconorg-4784	126	34	company	company	NOUN
fueconorg-4784	126	35	and	and	CCONJ
fueconorg-4784	126	36	the	the	DET
fueconorg-4784	126	37	group	group	NOUN
fueconorg-4784	126	38	as	as	ADP
fueconorg-4784	126	39	a	a	DET
fueconorg-4784	126	40	whole	whole	NOUN
fueconorg-4784	126	41	can	can	AUX
fueconorg-4784	126	42	be	be	AUX
fueconorg-4784	126	43	increased	increase	VERB
fueconorg-4784	126	44	or	or	CCONJ
fueconorg-4784	126	45	reduced	reduce	VERB
fueconorg-4784	126	46	,	,	PUNCT
fueconorg-4784	126	47	not	not	PART
fueconorg-4784	126	48	as	as	ADP
fueconorg-4784	126	49	a	a	DET
fueconorg-4784	126	50	result	result	NOUN
fueconorg-4784	126	51	of	of	ADP
fueconorg-4784	126	52	business	business	NOUN
fueconorg-4784	126	53	transactions	transaction	NOUN
fueconorg-4784	126	54	and	and	CCONJ
fueconorg-4784	126	55	the	the	DET
fueconorg-4784	126	56	strategies	strategy	NOUN
fueconorg-4784	126	57	implemented	implement	VERB
fueconorg-4784	126	58	,	,	PUNCT
fueconorg-4784	126	59	but	but	CCONJ
fueconorg-4784	126	60	due	due	ADP
fueconorg-4784	126	61	to	to	ADP
fueconorg-4784	126	62	the	the	DET
fueconorg-4784	126	63	exchange	exchange	NOUN
fueconorg-4784	126	64	rates	rate	NOUN
fueconorg-4784	126	65	`	`	PUNCT
fueconorg-4784	126	66	fluctuation	fluctuation	NOUN
fueconorg-4784	126	67	.	.	PUNCT
fueconorg-4784	127	1	the	the	DET
fueconorg-4784	127	2	degree	degree	NOUN
fueconorg-4784	127	3	of	of	ADP
fueconorg-4784	127	4	the	the	DET
fueconorg-4784	127	5	accounting	accounting	NOUN
fueconorg-4784	127	6	exposure	exposure	NOUN
fueconorg-4784	127	7	when	when	SCONJ
fueconorg-4784	127	8	preparing	prepare	VERB
fueconorg-4784	127	9	consolidated	consolidated	ADJ
fueconorg-4784	127	10	financial	financial	ADJ
fueconorg-4784	127	11	statements	statement	NOUN
fueconorg-4784	127	12	can	can	AUX
fueconorg-4784	127	13	primarily	primarily	ADV
fueconorg-4784	127	14	be	be	AUX
fueconorg-4784	127	15	determined	determine	VERB
fueconorg-4784	127	16	by	by	ADP
fueconorg-4784	127	17	the	the	DET
fueconorg-4784	127	18	share	share	NOUN
fueconorg-4784	127	19	of	of	ADP
fueconorg-4784	127	20	business	business	NOUN
fueconorg-4784	127	21	operations	operation	NOUN
fueconorg-4784	127	22	performed	perform	VERB
fueconorg-4784	127	23	through	through	ADP
fueconorg-4784	127	24	foreign	foreign	ADJ
fueconorg-4784	127	25	operations	operation	NOUN
fueconorg-4784	127	26	,	,	PUNCT
fueconorg-4784	127	27	by	by	ADP
fueconorg-4784	127	28	the	the	DET
fueconorg-4784	127	29	location	location	NOUN
fueconorg-4784	127	30	of	of	ADP
fueconorg-4784	127	31	foreign	foreign	ADJ
fueconorg-4784	127	32	subsidiaries	subsidiary	NOUN
fueconorg-4784	127	33	,	,	PUNCT
fueconorg-4784	127	34	as	as	ADV
fueconorg-4784	127	35	well	well	ADV
fueconorg-4784	127	36	as	as	ADP
fueconorg-4784	127	37	by	by	ADP
fueconorg-4784	127	38	the	the	DET
fueconorg-4784	127	39	applied	apply	VERB
fueconorg-4784	127	40	accounting	accounting	NOUN
fueconorg-4784	127	41	methods	method	NOUN
fueconorg-4784	127	42	.	.	PUNCT
fueconorg-4784	128	1	in	in	ADP
fueconorg-4784	128	2	order	order	NOUN
fueconorg-4784	128	3	to	to	PART
fueconorg-4784	128	4	control	control	VERB
fueconorg-4784	128	5	the	the	DET
fueconorg-4784	128	6	translation	translation	NOUN
fueconorg-4784	128	7	exposure	exposure	NOUN
fueconorg-4784	128	8	,	,	PUNCT
fueconorg-4784	128	9	the	the	DET
fueconorg-4784	128	10	parent	parent	NOUN
fueconorg-4784	128	11	company	company	NOUN
fueconorg-4784	128	12	's	's	PART
fueconorg-4784	128	13	management	management	NOUN
fueconorg-4784	128	14	designs	design	VERB
fueconorg-4784	128	15	gains	gain	NOUN
fueconorg-4784	128	16	in	in	ADP
fueconorg-4784	128	17	all	all	DET
fueconorg-4784	128	18	the	the	DET
fueconorg-4784	128	19	foreign	foreign	ADJ
fueconorg-4784	128	20	currencies	currency	NOUN
fueconorg-4784	128	21	and	and	CCONJ
fueconorg-4784	128	22	determines	determine	VERB
fueconorg-4784	128	23	how	how	SCONJ
fueconorg-4784	128	24	the	the	DET
fueconorg-4784	128	25	potential	potential	ADJ
fueconorg-4784	128	26	changes	change	NOUN
fueconorg-4784	128	27	in	in	ADP
fueconorg-4784	128	28	the	the	DET
fueconorg-4784	128	29	foreign	foreign	ADJ
fueconorg-4784	128	30	exchange	exchange	NOUN
fueconorg-4784	128	31	rate	rate	NOUN
fueconorg-4784	128	32	of	of	ADP
fueconorg-4784	128	33	individual	individual	ADJ
fueconorg-4784	128	34	currencies	currency	NOUN
fueconorg-4784	128	35	can	can	AUX
fueconorg-4784	128	36	affect	affect	VERB
fueconorg-4784	128	37	not	not	PART
fueconorg-4784	128	38	only	only	ADV
fueconorg-4784	128	39	the	the	DET
fueconorg-4784	128	40	amount	amount	NOUN
fueconorg-4784	128	41	of	of	ADP
fueconorg-4784	128	42	the	the	DET
fueconorg-4784	128	43	results	result	NOUN
fueconorg-4784	128	44	of	of	ADP
fueconorg-4784	128	45	individual	individual	ADJ
fueconorg-4784	128	46	members	member	NOUN
fueconorg-4784	128	47	of	of	ADP
fueconorg-4784	128	48	the	the	DET
fueconorg-4784	128	49	group	group	NOUN
fueconorg-4784	128	50	,	,	PUNCT
fueconorg-4784	128	51	but	but	CCONJ
fueconorg-4784	128	52	also	also	ADV
fueconorg-4784	128	53	the	the	DET
fueconorg-4784	128	54	consolidated	consolidated	ADJ
fueconorg-4784	128	55	result	result	NOUN
fueconorg-4784	128	56	and	and	CCONJ
fueconorg-4784	128	57	tax	tax	NOUN
fueconorg-4784	128	58	liabilities	liability	NOUN
fueconorg-4784	128	59	of	of	ADP
fueconorg-4784	128	60	the	the	DET
fueconorg-4784	128	61	group	group	NOUN
fueconorg-4784	128	62	as	as	ADP
fueconorg-4784	128	63	a	a	DET
fueconorg-4784	128	64	whole	whole	NOUN
fueconorg-4784	128	65	.	.	PUNCT
fueconorg-4784	129	1	more	more	ADV
fueconorg-4784	129	2	precisely	precisely	ADV
fueconorg-4784	129	3	,	,	PUNCT
fueconorg-4784	129	4	the	the	DET
fueconorg-4784	129	5	appreciation	appreciation	NOUN
fueconorg-4784	129	6	of	of	ADP
fueconorg-4784	129	7	a	a	DET
fueconorg-4784	129	8	foreign	foreign	ADJ
fueconorg-4784	129	9	currency	currency	NOUN
fueconorg-4784	129	10	,	,	PUNCT
fueconorg-4784	129	11	in	in	ADP
fueconorg-4784	129	12	relation	relation	NOUN
fueconorg-4784	129	13	to	to	ADP
fueconorg-4784	129	14	the	the	DET
fueconorg-4784	129	15	reporting	report	VERB
fueconorg-4784	129	16	currency	currency	NOUN
fueconorg-4784	129	17	of	of	ADP
fueconorg-4784	129	18	a	a	DET
fueconorg-4784	129	19	parent	parent	NOUN
fueconorg-4784	129	20	company	company	NOUN
fueconorg-4784	129	21	will	will	AUX
fueconorg-4784	129	22	result	result	VERB
fueconorg-4784	129	23	in	in	ADP
fueconorg-4784	129	24	an	an	DET
fueconorg-4784	129	25	increase	increase	NOUN
fueconorg-4784	129	26	in	in	ADP
fueconorg-4784	129	27	the	the	DET
fueconorg-4784	129	28	consolidated	consolidated	ADJ
fueconorg-4784	129	29	result	result	NOUN
fueconorg-4784	129	30	,	,	PUNCT
fueconorg-4784	129	31	and	and	CCONJ
fueconorg-4784	129	32	vice	vice	ADV
fueconorg-4784	129	33	versa	versa	NOUN
fueconorg-4784	129	34	in	in	ADP
fueconorg-4784	129	35	the	the	DET
fueconorg-4784	129	36	period	period	NOUN
fueconorg-4784	129	37	of	of	ADP
fueconorg-4784	129	38	depreciation	depreciation	NOUN
fueconorg-4784	129	39	of	of	ADP
fueconorg-4784	129	40	a	a	DET
fueconorg-4784	129	41	foreign	foreign	ADJ
fueconorg-4784	129	42	currency	currency	NOUN
fueconorg-4784	129	43	,	,	PUNCT
fueconorg-4784	129	44	the	the	DET
fueconorg-4784	129	45	yield	yield	NOUN
fueconorg-4784	129	46	position	position	NOUN
fueconorg-4784	129	47	(	(	PUNCT
fueconorg-4784	129	48	performance	performance	NOUN
fueconorg-4784	129	49	)	)	PUNCT
fueconorg-4784	129	50	of	of	ADP
fueconorg-4784	129	51	the	the	DET
fueconorg-4784	129	52	group	group	NOUN
fueconorg-4784	129	53	will	will	AUX
fueconorg-4784	129	54	be	be	AUX
fueconorg-4784	129	55	weakened	weaken	VERB
fueconorg-4784	129	56	(	(	PUNCT
fueconorg-4784	129	57	madura	madura	NOUN
fueconorg-4784	129	58	,	,	PUNCT
fueconorg-4784	129	59	2012	2012	NUM
fueconorg-4784	129	60	)	)	PUNCT
fueconorg-4784	129	61	.	.	PUNCT
fueconorg-4784	130	1	in	in	ADP
fueconorg-4784	130	2	order	order	NOUN
fueconorg-4784	130	3	to	to	PART
fueconorg-4784	130	4	protect	protect	VERB
fueconorg-4784	130	5	from	from	ADP
fueconorg-4784	130	6	the	the	DET
fueconorg-4784	130	7	translation	translation	NOUN
fueconorg-4784	130	8	exposure	exposure	NOUN
fueconorg-4784	130	9	,	,	PUNCT
fueconorg-4784	130	10	the	the	DET
fueconorg-4784	130	11	parent	parent	NOUN
fueconorg-4784	130	12	company	company	NOUN
fueconorg-4784	130	13	's	's	PART
fueconorg-4784	130	14	management	management	NOUN
fueconorg-4784	130	15	can	can	AUX
fueconorg-4784	130	16	opt	opt	VERB
fueconorg-4784	130	17	for	for	ADP
fueconorg-4784	130	18	one	one	NUM
fueconorg-4784	130	19	of	of	ADP
fueconorg-4784	130	20	the	the	DET
fueconorg-4784	130	21	following	follow	VERB
fueconorg-4784	130	22	two	two	NUM
fueconorg-4784	130	23	strategies	strategy	NOUN
fueconorg-4784	130	24	:	:	PUNCT
fueconorg-4784	130	25	hedging	hedging	NOUN
fueconorg-4784	130	26	of	of	ADP
fueconorg-4784	130	27	financial	financial	ADJ
fueconorg-4784	130	28	statements	statement	NOUN
fueconorg-4784	130	29	.	.	PUNCT
fueconorg-4784	131	1	the	the	DET
fueconorg-4784	131	2	hedging	hedging	NOUN
fueconorg-4784	131	3	of	of	ADP
fueconorg-4784	131	4	the	the	DET
fueconorg-4784	131	5	financial	financial	ADJ
fueconorg-4784	131	6	position	position	NOUN
fueconorg-4784	131	7	statement	statement	NOUN
fueconorg-4784	131	8	is	be	AUX
fueconorg-4784	131	9	aimed	aim	VERB
fueconorg-4784	131	10	at	at	ADP
fueconorg-4784	131	11	minimizing	minimize	VERB
fueconorg-4784	131	12	the	the	DET
fueconorg-4784	131	13	translation	translation	NOUN
fueconorg-4784	131	14	exposure	exposure	NOUN
fueconorg-4784	131	15	through	through	ADP
fueconorg-4784	131	16	an	an	DET
fueconorg-4784	131	17	effort	effort	NOUN
fueconorg-4784	131	18	to	to	PART
fueconorg-4784	131	19	achieve	achieve	VERB
fueconorg-4784	131	20	the	the	DET
fueconorg-4784	131	21	equality	equality	NOUN
fueconorg-4784	131	22	of	of	ADP
fueconorg-4784	131	23	assets	asset	NOUN
fueconorg-4784	131	24	and	and	CCONJ
fueconorg-4784	131	25	liabilities	liability	NOUN
fueconorg-4784	131	26	which	which	PRON
fueconorg-4784	131	27	are	be	AUX
fueconorg-4784	131	28	denominated	denominate	VERB
fueconorg-4784	131	29	in	in	ADP
fueconorg-4784	131	30	a	a	DET
fueconorg-4784	131	31	foreign	foreign	ADJ
fueconorg-4784	131	32	currency	currency	NOUN
fueconorg-4784	131	33	.	.	PUNCT
fueconorg-4784	132	1	thus	thus	ADV
fueconorg-4784	132	2	,	,	PUNCT
fueconorg-4784	132	3	for	for	ADP
fueconorg-4784	132	4	example	example	NOUN
fueconorg-4784	132	5	,	,	PUNCT
fueconorg-4784	132	6	the	the	DET
fueconorg-4784	132	7	change	change	NOUN
fueconorg-4784	132	8	in	in	ADP
fueconorg-4784	132	9	the	the	DET
fueconorg-4784	132	10	exchange	exchange	NOUN
fueconorg-4784	132	11	rate	rate	NOUN
fueconorg-4784	132	12	that	that	PRON
fueconorg-4784	132	13	results	result	VERB
fueconorg-4784	132	14	in	in	ADP
fueconorg-4784	132	15	an	an	DET
fueconorg-4784	132	16	increase	increase	NOUN
fueconorg-4784	132	17	in	in	ADP
fueconorg-4784	132	18	the	the	DET
fueconorg-4784	132	19	value	value	NOUN
fueconorg-4784	132	20	of	of	ADP
fueconorg-4784	132	21	assets	asset	NOUN
fueconorg-4784	132	22	in	in	ADP
fueconorg-4784	132	23	the	the	DET
fueconorg-4784	132	24	consolidated	consolidated	ADJ
fueconorg-4784	132	25	statement	statement	NOUN
fueconorg-4784	132	26	of	of	ADP
fueconorg-4784	132	27	financial	financial	ADJ
fueconorg-4784	132	28	position	position	NOUN
fueconorg-4784	132	29	simultaneously	simultaneously	ADV
fueconorg-4784	132	30	leads	lead	VERB
fueconorg-4784	132	31	to	to	ADP
fueconorg-4784	132	32	an	an	DET
fueconorg-4784	132	33	increase	increase	NOUN
fueconorg-4784	132	34	in	in	ADP
fueconorg-4784	132	35	liabilities	liability	NOUN
fueconorg-4784	132	36	in	in	ADP
fueconorg-4784	132	37	the	the	DET
fueconorg-4784	132	38	same	same	ADJ
fueconorg-4784	132	39	amount	amount	NOUN
fueconorg-4784	132	40	;	;	PUNCT
fueconorg-4784	132	41	thereby	thereby	ADV
fueconorg-4784	132	42	nullifying	nullify	VERB
fueconorg-4784	132	43	the	the	DET
fueconorg-4784	132	44	effect	effect	NOUN
fueconorg-4784	132	45	on	on	ADP
fueconorg-4784	132	46	the	the	DET
fueconorg-4784	132	47	net	net	ADJ
fueconorg-4784	132	48	assets	asset	NOUN
fueconorg-4784	132	49	of	of	ADP
fueconorg-4784	132	50	a	a	DET
fueconorg-4784	132	51	group	group	NOUN
fueconorg-4784	132	52	(	(	PUNCT
fueconorg-4784	132	53	wang	wang	PROPN
fueconorg-4784	132	54	et	et	PROPN
fueconorg-4784	132	55	al	al	PROPN
fueconorg-4784	132	56	.	.	PROPN
fueconorg-4784	132	57	,	,	PUNCT
fueconorg-4784	132	58	2009	2009	NUM
fueconorg-4784	132	59	)	)	PUNCT
fueconorg-4784	132	60	.	.	PUNCT
fueconorg-4784	133	1	the	the	DET
fueconorg-4784	133	2	circumstance	circumstance	NOUN
fueconorg-4784	133	3	that	that	PRON
fueconorg-4784	133	4	positive	positive	ADJ
fueconorg-4784	133	5	exchange	exchange	NOUN
fueconorg-4784	133	6	rate	rate	NOUN
fueconorg-4784	133	7	differences	difference	NOUN
fueconorg-4784	133	8	are	be	AUX
fueconorg-4784	133	9	reflected	reflect	VERB
fueconorg-4784	133	10	in	in	ADP
fueconorg-4784	133	11	the	the	DET
fueconorg-4784	133	12	profit	profit	NOUN
fueconorg-4784	133	13	and	and	CCONJ
fueconorg-4784	133	14	loss	loss	NOUN
fueconorg-4784	133	15	statement	statement	NOUN
fueconorg-4784	133	16	as	as	ADP
fueconorg-4784	133	17	an	an	DET
fueconorg-4784	133	18	integral	integral	ADJ
fueconorg-4784	133	19	part	part	NOUN
fueconorg-4784	133	20	of	of	ADP
fueconorg-4784	133	21	the	the	DET
fueconorg-4784	133	22	financial	financial	ADJ
fueconorg-4784	133	23	revenues	revenue	NOUN
fueconorg-4784	133	24	means	mean	VERB
fueconorg-4784	133	25	that	that	SCONJ
fueconorg-4784	133	26	their	their	PRON
fueconorg-4784	133	27	occurrence	occurrence	NOUN
fueconorg-4784	133	28	is	be	AUX
fueconorg-4784	133	29	not	not	PART
fueconorg-4784	133	30	undesirable	undesirable	ADJ
fueconorg-4784	133	31	,	,	PUNCT
fueconorg-4784	133	32	and	and	CCONJ
fueconorg-4784	133	33	as	as	ADP
fueconorg-4784	133	34	such	such	ADJ
fueconorg-4784	133	35	they	they	PRON
fueconorg-4784	133	36	do	do	AUX
fueconorg-4784	133	37	not	not	PART
fueconorg-4784	133	38	require	require	VERB
fueconorg-4784	133	39	protection	protection	NOUN
fueconorg-4784	133	40	measures	measure	NOUN
fueconorg-4784	133	41	.	.	PUNCT
fueconorg-4784	134	1	192	192	NUM
fueconorg-4784	134	2	b.	b.	PROPN
fueconorg-4784	134	3	savić	savić	PROPN
fueconorg-4784	134	4	,	,	PUNCT
fueconorg-4784	134	5	n.	n.	PROPN
fueconorg-4784	134	6	obradović	obradović	PROPN
fueconorg-4784	134	7	,	,	PUNCT
fueconorg-4784	134	8	i.	i.	PROPN
fueconorg-4784	134	9	milojević	milojević	PROPN
fueconorg-4784	134	10	based	base	VERB
fueconorg-4784	134	11	on	on	ADP
fueconorg-4784	134	12	the	the	DET
fueconorg-4784	134	13	fact	fact	NOUN
fueconorg-4784	134	14	that	that	SCONJ
fueconorg-4784	134	15	the	the	DET
fueconorg-4784	134	16	amount	amount	NOUN
fueconorg-4784	134	17	of	of	ADP
fueconorg-4784	134	18	the	the	DET
fueconorg-4784	134	19	result	result	NOUN
fueconorg-4784	134	20	presented	present	VERB
fueconorg-4784	134	21	in	in	ADP
fueconorg-4784	134	22	the	the	DET
fueconorg-4784	134	23	consolidated	consolidated	ADJ
fueconorg-4784	134	24	profit	profit	NOUN
fueconorg-4784	134	25	and	and	CCONJ
fueconorg-4784	134	26	loss	loss	NOUN
fueconorg-4784	134	27	statement	statement	NOUN
fueconorg-4784	134	28	directly	directly	ADV
fueconorg-4784	134	29	affects	affect	VERB
fueconorg-4784	134	30	the	the	DET
fueconorg-4784	134	31	prices	price	NOUN
fueconorg-4784	134	32	of	of	ADP
fueconorg-4784	134	33	shares	share	NOUN
fueconorg-4784	134	34	and	and	CCONJ
fueconorg-4784	134	35	compensation	compensation	NOUN
fueconorg-4784	134	36	for	for	ADP
fueconorg-4784	134	37	the	the	DET
fueconorg-4784	134	38	management	management	NOUN
fueconorg-4784	134	39	,	,	PUNCT
fueconorg-4784	134	40	and	and	CCONJ
fueconorg-4784	134	41	that	that	SCONJ
fueconorg-4784	134	42	the	the	DET
fueconorg-4784	134	43	changes	change	NOUN
fueconorg-4784	134	44	in	in	ADP
fueconorg-4784	134	45	the	the	DET
fueconorg-4784	134	46	parity	parity	NOUN
fueconorg-4784	134	47	between	between	ADP
fueconorg-4784	134	48	the	the	DET
fueconorg-4784	134	49	foreign	foreign	ADJ
fueconorg-4784	134	50	operations	operation	NOUN
fueconorg-4784	134	51	`	`	PUNCT
fueconorg-4784	134	52	functional	functional	ADJ
fueconorg-4784	134	53	currency	currency	NOUN
fueconorg-4784	134	54	and	and	CCONJ
fueconorg-4784	134	55	the	the	DET
fueconorg-4784	134	56	reporting	report	VERB
fueconorg-4784	134	57	currency	currency	NOUN
fueconorg-4784	134	58	of	of	ADP
fueconorg-4784	134	59	the	the	DET
fueconorg-4784	134	60	parent	parent	NOUN
fueconorg-4784	134	61	company	company	NOUN
fueconorg-4784	134	62	(	(	PUNCT
fueconorg-4784	134	63	parent	parent	NOUN
fueconorg-4784	134	64	’s	’s	PART
fueconorg-4784	134	65	presentation	presentation	NOUN
fueconorg-4784	134	66	currency	currency	NOUN
fueconorg-4784	134	67	)	)	PUNCT
fueconorg-4784	134	68	affect	affect	VERB
fueconorg-4784	134	69	the	the	DET
fueconorg-4784	134	70	amount	amount	NOUN
fueconorg-4784	134	71	of	of	ADP
fueconorg-4784	134	72	numerous	numerous	ADJ
fueconorg-4784	134	73	items	item	NOUN
fueconorg-4784	134	74	in	in	ADP
fueconorg-4784	134	75	the	the	DET
fueconorg-4784	134	76	consolidated	consolidated	ADJ
fueconorg-4784	134	77	financial	financial	ADJ
fueconorg-4784	134	78	report	report	NOUN
fueconorg-4784	134	79	,	,	PUNCT
fueconorg-4784	134	80	a	a	DET
fueconorg-4784	134	81	question	question	NOUN
fueconorg-4784	134	82	arises	arise	VERB
fueconorg-4784	134	83	as	as	ADP
fueconorg-4784	134	84	to	to	ADP
fueconorg-4784	134	85	whether	whether	SCONJ
fueconorg-4784	134	86	the	the	DET
fueconorg-4784	134	87	choice	choice	NOUN
fueconorg-4784	134	88	of	of	ADP
fueconorg-4784	134	89	a	a	DET
fueconorg-4784	134	90	functional	functional	ADJ
fueconorg-4784	134	91	currency	currency	NOUN
fueconorg-4784	134	92	can	can	AUX
fueconorg-4784	134	93	be	be	AUX
fueconorg-4784	134	94	viewed	view	VERB
fueconorg-4784	134	95	in	in	ADP
fueconorg-4784	134	96	the	the	DET
fueconorg-4784	134	97	context	context	NOUN
fueconorg-4784	134	98	of	of	ADP
fueconorg-4784	134	99	the	the	DET
fueconorg-4784	134	100	financial	financial	ADJ
fueconorg-4784	134	101	reporting	reporting	NOUN
fueconorg-4784	134	102	policy	policy	NOUN
fueconorg-4784	134	103	.	.	PUNCT
fueconorg-4784	135	1	namely	namely	ADV
fueconorg-4784	135	2	,	,	PUNCT
fueconorg-4784	135	3	from	from	ADP
fueconorg-4784	135	4	the	the	DET
fueconorg-4784	135	5	point	point	NOUN
fueconorg-4784	135	6	of	of	ADP
fueconorg-4784	135	7	view	view	NOUN
fueconorg-4784	135	8	of	of	ADP
fueconorg-4784	135	9	the	the	DET
fueconorg-4784	135	10	users	user	NOUN
fueconorg-4784	135	11	of	of	ADP
fueconorg-4784	135	12	financial	financial	ADJ
fueconorg-4784	135	13	information	information	NOUN
fueconorg-4784	135	14	and	and	CCONJ
fueconorg-4784	135	15	the	the	DET
fueconorg-4784	135	16	signaling	signal	VERB
fueconorg-4784	135	17	role	role	NOUN
fueconorg-4784	135	18	of	of	ADP
fueconorg-4784	135	19	the	the	DET
fueconorg-4784	135	20	financial	financial	ADJ
fueconorg-4784	135	21	information	information	NOUN
fueconorg-4784	135	22	,	,	PUNCT
fueconorg-4784	135	23	a	a	DET
fueconorg-4784	135	24	management	management	NOUN
fueconorg-4784	135	25	is	be	AUX
fueconorg-4784	135	26	propelled	propel	VERB
fueconorg-4784	135	27	to	to	PART
fueconorg-4784	135	28	put	put	VERB
fueconorg-4784	135	29	the	the	DET
fueconorg-4784	135	30	selection	selection	NOUN
fueconorg-4784	135	31	of	of	ADP
fueconorg-4784	135	32	the	the	DET
fueconorg-4784	135	33	currency	currency	NOUN
fueconorg-4784	135	34	in	in	ADP
fueconorg-4784	135	35	the	the	DET
fueconorg-4784	135	36	context	context	NOUN
fueconorg-4784	135	37	of	of	ADP
fueconorg-4784	135	38	the	the	DET
fueconorg-4784	135	39	instrument	instrument	NOUN
fueconorg-4784	135	40	for	for	ADP
fueconorg-4784	135	41	the	the	DET
fueconorg-4784	135	42	realization	realization	NOUN
fueconorg-4784	135	43	of	of	ADP
fueconorg-4784	135	44	the	the	DET
fueconorg-4784	135	45	defined	define	VERB
fueconorg-4784	135	46	goals	goal	NOUN
fueconorg-4784	135	47	.	.	PUNCT
fueconorg-4784	136	1	when	when	SCONJ
fueconorg-4784	136	2	it	it	PRON
fueconorg-4784	136	3	comes	come	VERB
fueconorg-4784	136	4	to	to	ADP
fueconorg-4784	136	5	choosing	choose	VERB
fueconorg-4784	136	6	a	a	DET
fueconorg-4784	136	7	functional	functional	ADJ
fueconorg-4784	136	8	currency	currency	NOUN
fueconorg-4784	136	9	,	,	PUNCT
fueconorg-4784	136	10	it	it	PRON
fueconorg-4784	136	11	is	be	AUX
fueconorg-4784	136	12	important	important	ADJ
fueconorg-4784	136	13	to	to	PART
fueconorg-4784	136	14	highlight	highlight	VERB
fueconorg-4784	136	15	that	that	SCONJ
fueconorg-4784	136	16	this	this	PRON
fueconorg-4784	136	17	is	be	AUX
fueconorg-4784	136	18	not	not	PART
fueconorg-4784	136	19	a	a	DET
fueconorg-4784	136	20	matter	matter	NOUN
fueconorg-4784	136	21	of	of	ADP
fueconorg-4784	136	22	a	a	DET
fueconorg-4784	136	23	management`s	management`s	NOUN
fueconorg-4784	136	24	discretion	discretion	NOUN
fueconorg-4784	136	25	,	,	PUNCT
fueconorg-4784	136	26	but	but	CCONJ
fueconorg-4784	136	27	is	be	AUX
fueconorg-4784	136	28	rather	rather	ADV
fueconorg-4784	136	29	,	,	PUNCT
fueconorg-4784	136	30	as	as	SCONJ
fueconorg-4784	136	31	previously	previously	ADV
fueconorg-4784	136	32	shown	show	VERB
fueconorg-4784	136	33	,	,	PUNCT
fueconorg-4784	136	34	based	base	VERB
fueconorg-4784	136	35	on	on	ADP
fueconorg-4784	136	36	professional	professional	ADJ
fueconorg-4784	136	37	judgement	judgement	NOUN
fueconorg-4784	136	38	and	and	CCONJ
fueconorg-4784	136	39	taking	take	VERB
fueconorg-4784	136	40	into	into	ADP
fueconorg-4784	136	41	account	account	NOUN
fueconorg-4784	136	42	material	material	NOUN
fueconorg-4784	136	43	facts	fact	NOUN
fueconorg-4784	136	44	:	:	PUNCT
fueconorg-4784	136	45	economic	economic	ADJ
fueconorg-4784	136	46	circumstances	circumstance	NOUN
fueconorg-4784	136	47	,	,	PUNCT
fueconorg-4784	136	48	events	event	NOUN
fueconorg-4784	136	49	and	and	CCONJ
fueconorg-4784	136	50	transactions	transaction	NOUN
fueconorg-4784	136	51	.	.	PUNCT
fueconorg-4784	137	1	although	although	SCONJ
fueconorg-4784	137	2	there	there	PRON
fueconorg-4784	137	3	is	be	VERB
fueconorg-4784	137	4	a	a	DET
fueconorg-4784	137	5	possibility	possibility	NOUN
fueconorg-4784	137	6	of	of	ADP
fueconorg-4784	137	7	changing	change	VERB
fueconorg-4784	137	8	a	a	DET
fueconorg-4784	137	9	functional	functional	ADJ
fueconorg-4784	137	10	currency	currency	NOUN
fueconorg-4784	137	11	when	when	SCONJ
fueconorg-4784	137	12	there	there	PRON
fueconorg-4784	137	13	are	be	VERB
fueconorg-4784	137	14	valid	valid	ADJ
fueconorg-4784	137	15	reasons	reason	NOUN
fueconorg-4784	137	16	for	for	ADP
fueconorg-4784	137	17	that	that	PRON
fueconorg-4784	137	18	,	,	PUNCT
fueconorg-4784	137	19	ias	ias	PROPN
fueconorg-4784	137	20	21	21	NUM
fueconorg-4784	137	21	requires	require	VERB
fueconorg-4784	137	22	its	its	PRON
fueconorg-4784	137	23	consistent	consistent	ADJ
fueconorg-4784	137	24	application	application	NOUN
fueconorg-4784	137	25	.	.	PUNCT
fueconorg-4784	138	1	the	the	DET
fueconorg-4784	138	2	newly	newly	ADV
fueconorg-4784	138	3	selected	select	VERB
fueconorg-4784	138	4	functional	functional	ADJ
fueconorg-4784	138	5	currency	currency	NOUN
fueconorg-4784	138	6	is	be	AUX
fueconorg-4784	138	7	applied	apply	VERB
fueconorg-4784	138	8	prospectively	prospectively	ADV
fueconorg-4784	138	9	,	,	PUNCT
fueconorg-4784	138	10	beginning	begin	VERB
fueconorg-4784	138	11	with	with	ADP
fueconorg-4784	138	12	the	the	DET
fueconorg-4784	138	13	date	date	NOUN
fueconorg-4784	138	14	of	of	ADP
fueconorg-4784	138	15	change	change	NOUN
fueconorg-4784	138	16	.	.	PUNCT
fueconorg-4784	139	1	if	if	SCONJ
fueconorg-4784	139	2	a	a	DET
fueconorg-4784	139	3	company	company	NOUN
fueconorg-4784	139	4	chooses	choose	VERB
fueconorg-4784	139	5	to	to	PART
fueconorg-4784	139	6	change	change	VERB
fueconorg-4784	139	7	the	the	DET
fueconorg-4784	139	8	functional	functional	ADJ
fueconorg-4784	139	9	currency	currency	NOUN
fueconorg-4784	139	10	,	,	PUNCT
fueconorg-4784	139	11	as	as	ADP
fueconorg-4784	139	12	part	part	NOUN
fueconorg-4784	139	13	of	of	ADP
fueconorg-4784	139	14	its	its	PRON
fueconorg-4784	139	15	efforts	effort	NOUN
fueconorg-4784	139	16	toward	toward	ADP
fueconorg-4784	139	17	achieving	achieve	VERB
fueconorg-4784	139	18	the	the	DET
fueconorg-4784	139	19	objectives	objective	NOUN
fueconorg-4784	139	20	of	of	ADP
fueconorg-4784	139	21	the	the	DET
fueconorg-4784	139	22	financial	financial	ADJ
fueconorg-4784	139	23	reporting	reporting	NOUN
fueconorg-4784	139	24	policy	policy	NOUN
fueconorg-4784	139	25	,	,	PUNCT
fueconorg-4784	139	26	it	it	PRON
fueconorg-4784	139	27	is	be	AUX
fueconorg-4784	139	28	quite	quite	ADV
fueconorg-4784	139	29	unlikely	unlikely	ADJ
fueconorg-4784	139	30	that	that	SCONJ
fueconorg-4784	139	31	by	by	ADP
fueconorg-4784	139	32	doing	do	VERB
fueconorg-4784	139	33	so	so	ADV
fueconorg-4784	139	34	it	it	PRON
fueconorg-4784	139	35	would	would	AUX
fueconorg-4784	139	36	achieve	achieve	VERB
fueconorg-4784	139	37	its	its	PRON
fueconorg-4784	139	38	long	long	ADJ
fueconorg-4784	139	39	-	-	PUNCT
fueconorg-4784	139	40	term	term	NOUN
fueconorg-4784	139	41	desired	desire	VERB
fueconorg-4784	139	42	effects	effect	NOUN
fueconorg-4784	139	43	.	.	PUNCT
fueconorg-4784	140	1	this	this	PRON
fueconorg-4784	140	2	is	be	AUX
fueconorg-4784	140	3	due	due	ADJ
fueconorg-4784	140	4	to	to	ADP
fueconorg-4784	140	5	the	the	DET
fueconorg-4784	140	6	fact	fact	NOUN
fueconorg-4784	140	7	that	that	SCONJ
fueconorg-4784	140	8	it	it	PRON
fueconorg-4784	140	9	is	be	AUX
fueconorg-4784	140	10	almost	almost	ADV
fueconorg-4784	140	11	impossible	impossible	ADJ
fueconorg-4784	140	12	to	to	PART
fueconorg-4784	140	13	predict	predict	VERB
fueconorg-4784	140	14	long	long	ADJ
fueconorg-4784	140	15	-	-	PUNCT
fueconorg-4784	140	16	term	term	NOUN
fueconorg-4784	140	17	changes	change	NOUN
fueconorg-4784	140	18	in	in	ADP
fueconorg-4784	140	19	a	a	DET
fueconorg-4784	140	20	currency	currency	NOUN
fueconorg-4784	140	21	.	.	PUNCT
fueconorg-4784	141	1	possible	possible	ADJ
fueconorg-4784	141	2	increase	increase	NOUN
fueconorg-4784	141	3	in	in	ADP
fueconorg-4784	141	4	the	the	DET
fueconorg-4784	141	5	group`s	group`s	NOUN
fueconorg-4784	141	6	profit	profit	NOUN
fueconorg-4784	141	7	,	,	PUNCT
fueconorg-4784	141	8	stemming	stem	VERB
fueconorg-4784	141	9	from	from	ADP
fueconorg-4784	141	10	changes	change	NOUN
fueconorg-4784	141	11	in	in	ADP
fueconorg-4784	141	12	the	the	DET
fueconorg-4784	141	13	functional	functional	ADJ
fueconorg-4784	141	14	currency	currency	NOUN
fueconorg-4784	141	15	,	,	PUNCT
fueconorg-4784	141	16	would	would	AUX
fueconorg-4784	141	17	not	not	PART
fueconorg-4784	141	18	have	have	VERB
fueconorg-4784	141	19	a	a	DET
fueconorg-4784	141	20	significant	significant	ADJ
fueconorg-4784	141	21	information	information	NOUN
fueconorg-4784	141	22	value	value	NOUN
fueconorg-4784	141	23	for	for	ADP
fueconorg-4784	141	24	the	the	DET
fueconorg-4784	141	25	investors	investor	NOUN
fueconorg-4784	141	26	,	,	PUNCT
fueconorg-4784	141	27	since	since	SCONJ
fueconorg-4784	141	28	for	for	ADP
fueconorg-4784	141	29	the	the	DET
fueconorg-4784	141	30	purposes	purpose	NOUN
fueconorg-4784	141	31	of	of	ADP
fueconorg-4784	141	32	evaluation	evaluation	NOUN
fueconorg-4784	141	33	of	of	ADP
fueconorg-4784	141	34	an	an	DET
fueconorg-4784	141	35	entity	entity	NOUN
fueconorg-4784	141	36	permanent	permanent	ADJ
fueconorg-4784	141	37	components	component	NOUN
fueconorg-4784	141	38	of	of	ADP
fueconorg-4784	141	39	the	the	DET
fueconorg-4784	141	40	result	result	NOUN
fueconorg-4784	141	41	are	be	AUX
fueconorg-4784	141	42	the	the	DET
fueconorg-4784	141	43	most	most	ADV
fueconorg-4784	141	44	relevant	relevant	ADJ
fueconorg-4784	141	45	.	.	PUNCT
fueconorg-4784	142	1	the	the	DET
fueconorg-4784	142	2	possibility	possibility	NOUN
fueconorg-4784	142	3	for	for	ADP
fueconorg-4784	142	4	achieving	achieve	VERB
fueconorg-4784	142	5	goals	goal	NOUN
fueconorg-4784	142	6	of	of	ADP
fueconorg-4784	142	7	the	the	DET
fueconorg-4784	142	8	financial	financial	ADJ
fueconorg-4784	142	9	reporting	reporting	NOUN
fueconorg-4784	142	10	policy	policy	NOUN
fueconorg-4784	142	11	in	in	ADP
fueconorg-4784	142	12	the	the	DET
fueconorg-4784	142	13	domain	domain	NOUN
fueconorg-4784	142	14	of	of	ADP
fueconorg-4784	142	15	presenting	present	VERB
fueconorg-4784	142	16	higher	high	ADJ
fueconorg-4784	142	17	equity	equity	NOUN
fueconorg-4784	142	18	amount	amount	NOUN
fueconorg-4784	142	19	and	and	CCONJ
fueconorg-4784	142	20	avoiding	avoid	VERB
fueconorg-4784	142	21	sharper	sharp	ADJ
fueconorg-4784	142	22	fluctuations	fluctuation	NOUN
fueconorg-4784	142	23	in	in	ADP
fueconorg-4784	142	24	the	the	DET
fueconorg-4784	142	25	result	result	NOUN
fueconorg-4784	142	26	,	,	PUNCT
fueconorg-4784	142	27	exists	exist	VERB
fueconorg-4784	142	28	in	in	ADP
fueconorg-4784	142	29	the	the	DET
fueconorg-4784	142	30	domain	domain	NOUN
fueconorg-4784	142	31	of	of	ADP
fueconorg-4784	142	32	choosing	choose	VERB
fueconorg-4784	142	33	the	the	DET
fueconorg-4784	142	34	translation	translation	NOUN
fueconorg-4784	142	35	method	method	NOUN
fueconorg-4784	142	36	,	,	PUNCT
fueconorg-4784	142	37	then	then	ADV
fueconorg-4784	142	38	choosing	choose	VERB
fueconorg-4784	142	39	the	the	DET
fueconorg-4784	142	40	exchange	exchange	NOUN
fueconorg-4784	142	41	rate	rate	NOUN
fueconorg-4784	142	42	,	,	PUNCT
fueconorg-4784	142	43	as	as	ADV
fueconorg-4784	142	44	well	well	ADV
fueconorg-4784	142	45	as	as	ADP
fueconorg-4784	142	46	the	the	DET
fueconorg-4784	142	47	presentation	presentation	NOUN
fueconorg-4784	142	48	currency	currency	NOUN
fueconorg-4784	142	49	.	.	PUNCT
fueconorg-4784	143	1	when	when	SCONJ
fueconorg-4784	143	2	it	it	PRON
fueconorg-4784	143	3	comes	come	VERB
fueconorg-4784	143	4	to	to	ADP
fueconorg-4784	143	5	selecting	select	VERB
fueconorg-4784	143	6	the	the	DET
fueconorg-4784	143	7	exchange	exchange	NOUN
fueconorg-4784	143	8	rate	rate	NOUN
fueconorg-4784	143	9	,	,	PUNCT
fueconorg-4784	143	10	a	a	DET
fueconorg-4784	143	11	parent	parent	NOUN
fueconorg-4784	143	12	company`s	company`s	NOUN
fueconorg-4784	143	13	management	management	NOUN
fueconorg-4784	143	14	can	can	AUX
fueconorg-4784	143	15	strategically	strategically	ADV
fueconorg-4784	143	16	choose	choose	VERB
fueconorg-4784	143	17	the	the	DET
fueconorg-4784	143	18	current	current	ADJ
fueconorg-4784	143	19	,	,	PUNCT
fueconorg-4784	143	20	historical	historical	ADJ
fueconorg-4784	143	21	or	or	CCONJ
fueconorg-4784	143	22	average	average	ADJ
fueconorg-4784	143	23	exchange	exchange	NOUN
fueconorg-4784	143	24	rate	rate	NOUN
fueconorg-4784	143	25	,	,	PUNCT
fueconorg-4784	143	26	where	where	SCONJ
fueconorg-4784	143	27	such	such	ADJ
fueconorg-4784	143	28	options	option	NOUN
fueconorg-4784	143	29	exist	exist	VERB
fueconorg-4784	143	30	,	,	PUNCT
fueconorg-4784	143	31	in	in	ADP
fueconorg-4784	143	32	accordance	accordance	NOUN
fueconorg-4784	143	33	with	with	ADP
fueconorg-4784	143	34	the	the	DET
fueconorg-4784	143	35	defined	define	VERB
fueconorg-4784	143	36	goals	goal	NOUN
fueconorg-4784	143	37	,	,	PUNCT
fueconorg-4784	143	38	affecting	affect	VERB
fueconorg-4784	143	39	a	a	DET
fueconorg-4784	143	40	financial	financial	ADJ
fueconorg-4784	143	41	position	position	NOUN
fueconorg-4784	143	42	and	and	CCONJ
fueconorg-4784	143	43	the	the	DET
fueconorg-4784	143	44	group`s	group`s	NOUN
fueconorg-4784	143	45	profitability	profitability	NOUN
fueconorg-4784	143	46	(	(	PUNCT
fueconorg-4784	143	47	savić	savić	PROPN
fueconorg-4784	143	48	,	,	PUNCT
fueconorg-4784	143	49	2011	2011	NUM
fueconorg-4784	143	50	)	)	PUNCT
fueconorg-4784	143	51	.	.	PUNCT
fueconorg-4784	144	1	when	when	SCONJ
fueconorg-4784	144	2	it	it	PRON
fueconorg-4784	144	3	comes	come	VERB
fueconorg-4784	144	4	to	to	ADP
fueconorg-4784	144	5	the	the	DET
fueconorg-4784	144	6	translation	translation	NOUN
fueconorg-4784	144	7	method	method	NOUN
fueconorg-4784	144	8	,	,	PUNCT
fueconorg-4784	144	9	research	research	NOUN
fueconorg-4784	144	10	has	have	AUX
fueconorg-4784	144	11	shown	show	VERB
fueconorg-4784	144	12	that	that	SCONJ
fueconorg-4784	144	13	the	the	DET
fueconorg-4784	144	14	application	application	NOUN
fueconorg-4784	144	15	of	of	ADP
fueconorg-4784	144	16	a	a	DET
fueconorg-4784	144	17	single	single	ADJ
fueconorg-4784	144	18	rate	rate	NOUN
fueconorg-4784	144	19	method	method	NOUN
fueconorg-4784	144	20	for	for	ADP
fueconorg-4784	144	21	translating	translate	VERB
fueconorg-4784	144	22	financial	financial	ADJ
fueconorg-4784	144	23	reports	report	NOUN
fueconorg-4784	144	24	of	of	ADP
fueconorg-4784	144	25	foreign	foreign	ADJ
fueconorg-4784	144	26	affiliates	affiliate	NOUN
fueconorg-4784	144	27	(	(	PUNCT
fueconorg-4784	144	28	applies	apply	VERB
fueconorg-4784	144	29	in	in	ADP
fueconorg-4784	144	30	case	case	NOUN
fueconorg-4784	144	31	when	when	SCONJ
fueconorg-4784	144	32	the	the	DET
fueconorg-4784	144	33	local	local	ADJ
fueconorg-4784	144	34	currency	currency	NOUN
fueconorg-4784	144	35	is	be	AUX
fueconorg-4784	144	36	used	use	VERB
fueconorg-4784	144	37	as	as	ADP
fueconorg-4784	144	38	the	the	DET
fueconorg-4784	144	39	functional	functional	ADJ
fueconorg-4784	144	40	currency	currency	NOUN
fueconorg-4784	144	41	of	of	ADP
fueconorg-4784	144	42	a	a	DET
fueconorg-4784	144	43	foreign	foreign	ADJ
fueconorg-4784	144	44	entity	entity	NOUN
fueconorg-4784	144	45	,	,	PUNCT
fueconorg-4784	144	46	that	that	PRON
fueconorg-4784	144	47	is	be	AUX
fueconorg-4784	144	48	when	when	SCONJ
fueconorg-4784	144	49	a	a	DET
fueconorg-4784	144	50	foreign	foreign	ADJ
fueconorg-4784	144	51	affiliate	affiliate	NOUN
fueconorg-4784	144	52	is	be	AUX
fueconorg-4784	144	53	relatively	relatively	ADV
fueconorg-4784	144	54	independent	independent	ADJ
fueconorg-4784	144	55	in	in	ADP
fueconorg-4784	144	56	conducting	conduct	VERB
fueconorg-4784	144	57	its	its	PRON
fueconorg-4784	144	58	business	business	NOUN
fueconorg-4784	144	59	operations	operation	NOUN
fueconorg-4784	144	60	)	)	PUNCT
fueconorg-4784	144	61	implies	imply	VERB
fueconorg-4784	144	62	the	the	DET
fueconorg-4784	144	63	application	application	NOUN
fueconorg-4784	144	64	of	of	ADP
fueconorg-4784	144	65	the	the	DET
fueconorg-4784	144	66	current	current	ADJ
fueconorg-4784	144	67	exchange	exchange	NOUN
fueconorg-4784	144	68	rate	rate	NOUN
fueconorg-4784	144	69	on	on	ADP
fueconorg-4784	144	70	the	the	DET
fueconorg-4784	144	71	items	item	NOUN
fueconorg-4784	144	72	of	of	ADP
fueconorg-4784	144	73	the	the	DET
fueconorg-4784	144	74	statement	statement	NOUN
fueconorg-4784	144	75	on	on	ADP
fueconorg-4784	144	76	financial	financial	ADJ
fueconorg-4784	144	77	position	position	NOUN
fueconorg-4784	144	78	,	,	PUNCT
fueconorg-4784	144	79	except	except	SCONJ
fueconorg-4784	144	80	for	for	ADP
fueconorg-4784	144	81	its	its	PRON
fueconorg-4784	144	82	own	own	ADJ
fueconorg-4784	144	83	equity	equity	NOUN
fueconorg-4784	144	84	,	,	PUNCT
fueconorg-4784	144	85	and	and	CCONJ
fueconorg-4784	144	86	the	the	DET
fueconorg-4784	144	87	application	application	NOUN
fueconorg-4784	144	88	of	of	ADP
fueconorg-4784	144	89	the	the	DET
fueconorg-4784	144	90	historical	historical	ADJ
fueconorg-4784	144	91	exchange	exchange	NOUN
fueconorg-4784	144	92	rate	rate	NOUN
fueconorg-4784	144	93	for	for	ADP
fueconorg-4784	144	94	the	the	DET
fueconorg-4784	144	95	items	item	NOUN
fueconorg-4784	144	96	of	of	ADP
fueconorg-4784	144	97	equity	equity	NOUN
fueconorg-4784	144	98	.	.	PUNCT
fueconorg-4784	145	1	this	this	DET
fueconorg-4784	145	2	translation	translation	NOUN
fueconorg-4784	145	3	method	method	NOUN
fueconorg-4784	145	4	for	for	ADP
fueconorg-4784	145	5	the	the	DET
fueconorg-4784	145	6	items	item	NOUN
fueconorg-4784	145	7	in	in	ADP
fueconorg-4784	145	8	the	the	DET
fueconorg-4784	145	9	profit	profit	NOUN
fueconorg-4784	145	10	and	and	CCONJ
fueconorg-4784	145	11	loss	loss	NOUN
fueconorg-4784	145	12	statement	statement	NOUN
fueconorg-4784	145	13	uses	use	VERB
fueconorg-4784	145	14	the	the	DET
fueconorg-4784	145	15	average	average	ADJ
fueconorg-4784	145	16	exchange	exchange	NOUN
fueconorg-4784	145	17	rate	rate	NOUN
fueconorg-4784	145	18	for	for	ADP
fueconorg-4784	145	19	the	the	DET
fueconorg-4784	145	20	accounting	accounting	NOUN
fueconorg-4784	145	21	period	period	NOUN
fueconorg-4784	145	22	and	and	CCONJ
fueconorg-4784	145	23	at	at	ADP
fueconorg-4784	145	24	the	the	DET
fueconorg-4784	145	25	same	same	ADJ
fueconorg-4784	145	26	time	time	NOUN
fueconorg-4784	145	27	it	it	PRON
fueconorg-4784	145	28	assures	assure	VERB
fueconorg-4784	145	29	a	a	DET
fueconorg-4784	145	30	higher	high	ADJ
fueconorg-4784	145	31	amount	amount	NOUN
fueconorg-4784	145	32	of	of	ADP
fueconorg-4784	145	33	the	the	DET
fueconorg-4784	145	34	result	result	NOUN
fueconorg-4784	145	35	presented	present	VERB
fueconorg-4784	145	36	(	(	PUNCT
fueconorg-4784	145	37	business	business	NOUN
fueconorg-4784	145	38	and	and	CCONJ
fueconorg-4784	145	39	net	net	ADJ
fueconorg-4784	145	40	gain	gain	NOUN
fueconorg-4784	145	41	)	)	PUNCT
fueconorg-4784	145	42	.	.	PUNCT
fueconorg-4784	146	1	on	on	ADP
fueconorg-4784	146	2	the	the	DET
fueconorg-4784	146	3	other	other	ADJ
fueconorg-4784	146	4	hand	hand	NOUN
fueconorg-4784	146	5	,	,	PUNCT
fueconorg-4784	146	6	the	the	DET
fueconorg-4784	146	7	temporal	temporal	ADJ
fueconorg-4784	146	8	rate	rate	NOUN
fueconorg-4784	146	9	method	method	NOUN
fueconorg-4784	146	10	(	(	PUNCT
fueconorg-4784	146	11	e.g.	e.g.	ADV
fueconorg-4784	146	12	historical	historical	ADJ
fueconorg-4784	146	13	method	method	NOUN
fueconorg-4784	146	14	)	)	PUNCT
fueconorg-4784	146	15	is	be	AUX
fueconorg-4784	146	16	applied	apply	VERB
fueconorg-4784	146	17	in	in	ADP
fueconorg-4784	146	18	conditions	condition	NOUN
fueconorg-4784	146	19	when	when	SCONJ
fueconorg-4784	146	20	the	the	DET
fueconorg-4784	146	21	currency	currency	NOUN
fueconorg-4784	146	22	of	of	ADP
fueconorg-4784	146	23	the	the	DET
fueconorg-4784	146	24	parent	parent	NOUN
fueconorg-4784	146	25	company	company	NOUN
fueconorg-4784	146	26	is	be	AUX
fueconorg-4784	146	27	used	use	VERB
fueconorg-4784	146	28	as	as	ADP
fueconorg-4784	146	29	a	a	DET
fueconorg-4784	146	30	functional	functional	ADJ
fueconorg-4784	146	31	currency	currency	NOUN
fueconorg-4784	146	32	of	of	ADP
fueconorg-4784	146	33	the	the	DET
fueconorg-4784	146	34	subsidiary	subsidiary	NOUN
fueconorg-4784	146	35	,	,	PUNCT
fueconorg-4784	146	36	which	which	PRON
fueconorg-4784	146	37	means	mean	VERB
fueconorg-4784	146	38	that	that	SCONJ
fueconorg-4784	146	39	the	the	DET
fueconorg-4784	146	40	activities	activity	NOUN
fueconorg-4784	146	41	of	of	ADP
fueconorg-4784	146	42	a	a	DET
fueconorg-4784	146	43	subsidiary	subsidiary	NOUN
fueconorg-4784	146	44	make	make	VERB
fueconorg-4784	146	45	for	for	ADP
fueconorg-4784	146	46	a	a	DET
fueconorg-4784	146	47	direct	direct	ADJ
fueconorg-4784	146	48	extension	extension	NOUN
fueconorg-4784	146	49	of	of	ADP
fueconorg-4784	146	50	the	the	DET
fueconorg-4784	146	51	parent	parent	NOUN
fueconorg-4784	146	52	company`s	company`s	PROPN
fueconorg-4784	146	53	business	business	NOUN
fueconorg-4784	146	54	operations	operation	NOUN
fueconorg-4784	146	55	.	.	PUNCT
fueconorg-4784	147	1	the	the	DET
fueconorg-4784	147	2	aforementioned	aforementioned	ADJ
fueconorg-4784	147	3	method	method	NOUN
fueconorg-4784	147	4	is	be	AUX
fueconorg-4784	147	5	based	base	VERB
fueconorg-4784	147	6	on	on	ADP
fueconorg-4784	147	7	applying	apply	VERB
fueconorg-4784	147	8	the	the	DET
fueconorg-4784	147	9	historical	historical	ADJ
fueconorg-4784	147	10	rate	rate	NOUN
fueconorg-4784	147	11	for	for	ADP
fueconorg-4784	147	12	translating	translate	VERB
fueconorg-4784	147	13	assets	asset	NOUN
fueconorg-4784	147	14	and	and	CCONJ
fueconorg-4784	147	15	liabilities	liability	NOUN
fueconorg-4784	147	16	that	that	PRON
fueconorg-4784	147	17	are	be	AUX
fueconorg-4784	147	18	measured	measure	VERB
fueconorg-4784	147	19	by	by	ADP
fueconorg-4784	147	20	historical	historical	ADJ
fueconorg-4784	147	21	cost	cost	NOUN
fueconorg-4784	147	22	,	,	PUNCT
fueconorg-4784	147	23	and	and	CCONJ
fueconorg-4784	147	24	current	current	ADJ
fueconorg-4784	147	25	exchange	exchange	NOUN
fueconorg-4784	147	26	rate	rate	NOUN
fueconorg-4784	147	27	for	for	ADP
fueconorg-4784	147	28	items	item	NOUN
fueconorg-4784	147	29	that	that	PRON
fueconorg-4784	147	30	are	be	AUX
fueconorg-4784	147	31	measured	measure	VERB
fueconorg-4784	147	32	by	by	ADP
fueconorg-4784	147	33	the	the	DET
fueconorg-4784	147	34	current	current	ADJ
fueconorg-4784	147	35	cost	cost	NOUN
fueconorg-4784	147	36	or	or	CCONJ
fueconorg-4784	147	37	a	a	DET
fueconorg-4784	147	38	market	market	NOUN
fueconorg-4784	147	39	value	value	NOUN
fueconorg-4784	147	40	.	.	PUNCT
fueconorg-4784	148	1	monetary	monetary	ADJ
fueconorg-4784	148	2	items	item	NOUN
fueconorg-4784	148	3	are	be	AUX
fueconorg-4784	148	4	translated	translate	VERB
fueconorg-4784	148	5	using	use	VERB
fueconorg-4784	148	6	the	the	DET
fueconorg-4784	148	7	current	current	ADJ
fueconorg-4784	148	8	exchange	exchange	NOUN
fueconorg-4784	148	9	rate	rate	NOUN
fueconorg-4784	148	10	.	.	PUNCT
fueconorg-4784	149	1	this	this	DET
fueconorg-4784	149	2	method	method	NOUN
fueconorg-4784	149	3	assures	assure	VERB
fueconorg-4784	149	4	the	the	DET
fueconorg-4784	149	5	higher	high	ADJ
fueconorg-4784	149	6	amount	amount	NOUN
fueconorg-4784	149	7	of	of	ADP
fueconorg-4784	149	8	equity	equity	NOUN
fueconorg-4784	149	9	,	,	PUNCT
fueconorg-4784	149	10	both	both	PRON
fueconorg-4784	149	11	of	of	ADP
fueconorg-4784	149	12	the	the	DET
fueconorg-4784	149	13	affiliates	affiliate	NOUN
fueconorg-4784	149	14	whose	whose	DET
fueconorg-4784	149	15	financial	financial	ADJ
fueconorg-4784	149	16	reports	report	NOUN
fueconorg-4784	149	17	are	be	AUX
fueconorg-4784	149	18	being	be	AUX
fueconorg-4784	149	19	translated	translate	VERB
fueconorg-4784	149	20	,	,	PUNCT
fueconorg-4784	149	21	and	and	CCONJ
fueconorg-4784	149	22	of	of	ADP
fueconorg-4784	149	23	entire	entire	ADJ
fueconorg-4784	149	24	multinational	multinational	ADJ
fueconorg-4784	149	25	company	company	NOUN
fueconorg-4784	149	26	(	(	PUNCT
fueconorg-4784	149	27	domanović	domanović	PROPN
fueconorg-4784	149	28	&	&	CCONJ
fueconorg-4784	149	29	bogićević	bogićević	PROPN
fueconorg-4784	149	30	,	,	PUNCT
fueconorg-4784	149	31	2016	2016	NUM
fueconorg-4784	149	32	)	)	PUNCT
fueconorg-4784	149	33	.	.	PUNCT
fueconorg-4784	150	1	the	the	DET
fueconorg-4784	150	2	problem	problem	NOUN
fueconorg-4784	150	3	,	,	PUNCT
fueconorg-4784	150	4	the	the	DET
fueconorg-4784	150	5	key	key	ADJ
fueconorg-4784	150	6	issues	issue	NOUN
fueconorg-4784	150	7	in	in	ADP
fueconorg-4784	150	8	the	the	DET
fueconorg-4784	150	9	translation	translation	NOUN
fueconorg-4784	150	10	of	of	ADP
fueconorg-4784	150	11	the	the	DET
fueconorg-4784	150	12	financial	financial	ADJ
fueconorg-4784	150	13	statements	statement	NOUN
fueconorg-4784	150	14	of	of	ADP
fueconorg-4784	150	15	multinational	multinational	ADJ
fueconorg-4784	150	16	companies	company	NOUN
fueconorg-4784	150	17	193	193	NUM
fueconorg-4784	150	18	however	however	ADV
fueconorg-4784	150	19	,	,	PUNCT
fueconorg-4784	150	20	is	be	AUX
fueconorg-4784	150	21	contained	contain	VERB
fueconorg-4784	150	22	in	in	ADP
fueconorg-4784	150	23	the	the	DET
fueconorg-4784	150	24	fact	fact	NOUN
fueconorg-4784	150	25	that	that	SCONJ
fueconorg-4784	150	26	the	the	DET
fueconorg-4784	150	27	use	use	NOUN
fueconorg-4784	150	28	of	of	ADP
fueconorg-4784	150	29	the	the	DET
fueconorg-4784	150	30	temporal	temporal	ADJ
fueconorg-4784	150	31	method	method	NOUN
fueconorg-4784	150	32	increases	increase	VERB
fueconorg-4784	150	33	the	the	DET
fueconorg-4784	150	34	volatility	volatility	NOUN
fueconorg-4784	150	35	of	of	ADP
fueconorg-4784	150	36	the	the	DET
fueconorg-4784	150	37	result	result	NOUN
fueconorg-4784	150	38	presented	present	VERB
fueconorg-4784	150	39	;	;	PUNCT
fueconorg-4784	150	40	also	also	ADV
fueconorg-4784	150	41	,	,	PUNCT
fueconorg-4784	150	42	the	the	DET
fueconorg-4784	150	43	disclosed	disclose	VERB
fueconorg-4784	150	44	result	result	NOUN
fueconorg-4784	150	45	is	be	AUX
fueconorg-4784	150	46	significantly	significantly	ADV
fueconorg-4784	150	47	lower	low	ADJ
fueconorg-4784	150	48	then	then	ADV
fueconorg-4784	150	49	in	in	ADP
fueconorg-4784	150	50	conditions	condition	NOUN
fueconorg-4784	150	51	of	of	ADP
fueconorg-4784	150	52	application	application	NOUN
fueconorg-4784	150	53	of	of	ADP
fueconorg-4784	150	54	the	the	DET
fueconorg-4784	150	55	single	single	ADJ
fueconorg-4784	150	56	rate	rate	NOUN
fueconorg-4784	150	57	method	method	NOUN
fueconorg-4784	150	58	.	.	PUNCT
fueconorg-4784	151	1	on	on	ADP
fueconorg-4784	151	2	the	the	DET
fueconorg-4784	151	3	other	other	ADJ
fueconorg-4784	151	4	hand	hand	NOUN
fueconorg-4784	151	5	,	,	PUNCT
fueconorg-4784	151	6	the	the	DET
fueconorg-4784	151	7	indicators	indicator	NOUN
fueconorg-4784	151	8	of	of	ADP
fueconorg-4784	151	9	financial	financial	ADJ
fueconorg-4784	151	10	structure	structure	NOUN
fueconorg-4784	151	11	,	,	PUNCT
fueconorg-4784	151	12	as	as	ADV
fueconorg-4784	151	13	well	well	ADV
fueconorg-4784	151	14	as	as	ADP
fueconorg-4784	151	15	the	the	DET
fueconorg-4784	151	16	indicators	indicator	NOUN
fueconorg-4784	151	17	of	of	ADP
fueconorg-4784	151	18	liquidity	liquidity	NOUN
fueconorg-4784	151	19	,	,	PUNCT
fueconorg-4784	151	20	are	be	AUX
fueconorg-4784	151	21	significantly	significantly	ADV
fueconorg-4784	151	22	more	more	ADV
fueconorg-4784	151	23	favorable	favorable	ADJ
fueconorg-4784	151	24	in	in	ADP
fueconorg-4784	151	25	case	case	NOUN
fueconorg-4784	151	26	of	of	ADP
fueconorg-4784	151	27	the	the	DET
fueconorg-4784	151	28	use	use	NOUN
fueconorg-4784	151	29	of	of	ADP
fueconorg-4784	151	30	the	the	DET
fueconorg-4784	151	31	temporal	temporal	ADJ
fueconorg-4784	151	32	method	method	NOUN
fueconorg-4784	151	33	(	(	PUNCT
fueconorg-4784	151	34	dmitrović	dmitrović	NOUN
fueconorg-4784	151	35	-	-	PUNCT
fueconorg-4784	151	36	šaponja	šaponja	NOUN
fueconorg-4784	151	37	&	&	CCONJ
fueconorg-4784	151	38	bogićević	bogićević	PROPN
fueconorg-4784	151	39	,	,	PUNCT
fueconorg-4784	151	40	2012	2012	NUM
fueconorg-4784	151	41	)	)	PUNCT
fueconorg-4784	151	42	.	.	PUNCT
fueconorg-4784	152	1	the	the	DET
fueconorg-4784	152	2	research	research	NOUN
fueconorg-4784	152	3	results	result	NOUN
fueconorg-4784	152	4	also	also	ADV
fueconorg-4784	152	5	suggest	suggest	VERB
fueconorg-4784	152	6	that	that	SCONJ
fueconorg-4784	152	7	foreign	foreign	ADJ
fueconorg-4784	152	8	currency	currency	NOUN
fueconorg-4784	152	9	translation	translation	NOUN
fueconorg-4784	152	10	adjustments	adjustment	NOUN
fueconorg-4784	152	11	are	be	AUX
fueconorg-4784	152	12	significantly	significantly	ADV
fueconorg-4784	152	13	value	value	NOUN
fueconorg-4784	152	14	relevant	relevant	ADJ
fueconorg-4784	152	15	.	.	PUNCT
fueconorg-4784	153	1	the	the	DET
fueconorg-4784	153	2	temporal	temporal	ADJ
fueconorg-4784	153	3	method	method	NOUN
fueconorg-4784	153	4	is	be	AUX
fueconorg-4784	153	5	preffered	preffere	VERB
fueconorg-4784	153	6	when	when	SCONJ
fueconorg-4784	153	7	compensation	compensation	NOUN
fueconorg-4784	153	8	is	be	AUX
fueconorg-4784	153	9	based	base	VERB
fueconorg-4784	153	10	on	on	ADP
fueconorg-4784	153	11	stock	stock	NOUN
fueconorg-4784	153	12	options	option	NOUN
fueconorg-4784	153	13	,	,	PUNCT
fueconorg-4784	153	14	and	and	CCONJ
fueconorg-4784	153	15	conversely	conversely	ADV
fueconorg-4784	153	16	,	,	PUNCT
fueconorg-4784	153	17	when	when	SCONJ
fueconorg-4784	153	18	compensation	compensation	NOUN
fueconorg-4784	153	19	is	be	AUX
fueconorg-4784	153	20	a	a	DET
fueconorg-4784	153	21	function	function	NOUN
fueconorg-4784	153	22	of	of	ADP
fueconorg-4784	153	23	the	the	DET
fueconorg-4784	153	24	reported	report	VERB
fueconorg-4784	153	25	earnings	earning	NOUN
fueconorg-4784	153	26	managers	manager	NOUN
fueconorg-4784	153	27	tend	tend	VERB
fueconorg-4784	153	28	to	to	PART
fueconorg-4784	153	29	adopt	adopt	VERB
fueconorg-4784	153	30	the	the	DET
fueconorg-4784	153	31	current	current	ADJ
fueconorg-4784	153	32	rate	rate	NOUN
fueconorg-4784	153	33	method	method	NOUN
fueconorg-4784	153	34	(	(	PUNCT
fueconorg-4784	153	35	pinto	pinto	NOUN
fueconorg-4784	153	36	,	,	PUNCT
fueconorg-4784	153	37	2002	2002	NUM
fueconorg-4784	153	38	)	)	PUNCT
fueconorg-4784	153	39	.	.	PUNCT
fueconorg-4784	154	1	the	the	DET
fueconorg-4784	154	2	choice	choice	NOUN
fueconorg-4784	154	3	of	of	ADP
fueconorg-4784	154	4	the	the	DET
fueconorg-4784	154	5	presentation	presentation	NOUN
fueconorg-4784	154	6	currency	currency	NOUN
fueconorg-4784	154	7	is	be	AUX
fueconorg-4784	154	8	one	one	NUM
fueconorg-4784	154	9	of	of	ADP
fueconorg-4784	154	10	the	the	DET
fueconorg-4784	154	11	prerequisites	prerequisite	NOUN
fueconorg-4784	154	12	for	for	ADP
fueconorg-4784	154	13	the	the	DET
fueconorg-4784	154	14	financial	financial	ADJ
fueconorg-4784	154	15	reports	report	NOUN
fueconorg-4784	154	16	`	`	PUNCT
fueconorg-4784	154	17	comparability	comparability	NOUN
fueconorg-4784	154	18	.	.	PUNCT
fueconorg-4784	155	1	this	this	PRON
fueconorg-4784	155	2	is	be	AUX
fueconorg-4784	155	3	particularly	particularly	ADV
fueconorg-4784	155	4	important	important	ADJ
fueconorg-4784	155	5	for	for	ADP
fueconorg-4784	155	6	the	the	DET
fueconorg-4784	155	7	members	member	NOUN
fueconorg-4784	155	8	of	of	ADP
fueconorg-4784	155	9	the	the	DET
fueconorg-4784	155	10	group	group	NOUN
fueconorg-4784	155	11	which	which	PRON
fueconorg-4784	155	12	are	be	AUX
fueconorg-4784	155	13	located	locate	VERB
fueconorg-4784	155	14	in	in	ADP
fueconorg-4784	155	15	different	different	ADJ
fueconorg-4784	155	16	countries	country	NOUN
fueconorg-4784	155	17	and	and	CCONJ
fueconorg-4784	155	18	use	use	VERB
fueconorg-4784	155	19	different	different	ADJ
fueconorg-4784	155	20	national	national	ADJ
fueconorg-4784	155	21	currencies	currency	NOUN
fueconorg-4784	155	22	or	or	CCONJ
fueconorg-4784	155	23	when	when	SCONJ
fueconorg-4784	155	24	the	the	DET
fueconorg-4784	155	25	functional	functional	ADJ
fueconorg-4784	155	26	currencies	currency	NOUN
fueconorg-4784	155	27	of	of	ADP
fueconorg-4784	155	28	individual	individual	ADJ
fueconorg-4784	155	29	members	member	NOUN
fueconorg-4784	155	30	differ	differ	VERB
fueconorg-4784	155	31	from	from	ADP
fueconorg-4784	155	32	the	the	DET
fueconorg-4784	155	33	parent	parent	NOUN
fueconorg-4784	155	34	's	's	PART
fueconorg-4784	155	35	reporting	reporting	NOUN
fueconorg-4784	155	36	currency	currency	NOUN
fueconorg-4784	155	37	.	.	PUNCT
fueconorg-4784	156	1	the	the	DET
fueconorg-4784	156	2	functional	functional	ADJ
fueconorg-4784	156	3	currency	currency	NOUN
fueconorg-4784	156	4	of	of	ADP
fueconorg-4784	156	5	the	the	DET
fueconorg-4784	156	6	parent	parent	NOUN
fueconorg-4784	156	7	company	company	NOUN
fueconorg-4784	156	8	is	be	AUX
fueconorg-4784	156	9	most	most	ADV
fueconorg-4784	156	10	often	often	ADV
fueconorg-4784	156	11	used	use	VERB
fueconorg-4784	156	12	in	in	ADP
fueconorg-4784	156	13	practice	practice	NOUN
fueconorg-4784	156	14	as	as	ADP
fueconorg-4784	156	15	the	the	DET
fueconorg-4784	156	16	presentation	presentation	NOUN
fueconorg-4784	156	17	currency	currency	NOUN
fueconorg-4784	156	18	.	.	PUNCT
fueconorg-4784	157	1	in	in	ADP
fueconorg-4784	157	2	some	some	DET
fueconorg-4784	157	3	jurisdictions	jurisdiction	NOUN
fueconorg-4784	157	4	,	,	PUNCT
fueconorg-4784	157	5	reporting	report	VERB
fueconorg-4784	157	6	in	in	ADP
fueconorg-4784	157	7	local	local	ADJ
fueconorg-4784	157	8	currency	currency	NOUN
fueconorg-4784	157	9	is	be	AUX
fueconorg-4784	157	10	required	require	VERB
fueconorg-4784	157	11	,	,	PUNCT
fueconorg-4784	157	12	even	even	ADV
fueconorg-4784	157	13	when	when	SCONJ
fueconorg-4784	157	14	it	it	PRON
fueconorg-4784	157	15	differs	differ	VERB
fueconorg-4784	157	16	from	from	ADP
fueconorg-4784	157	17	the	the	DET
fueconorg-4784	157	18	functional	functional	ADJ
fueconorg-4784	157	19	currency	currency	NOUN
fueconorg-4784	157	20	of	of	ADP
fueconorg-4784	157	21	the	the	DET
fueconorg-4784	157	22	parent	parent	NOUN
fueconorg-4784	157	23	company	company	NOUN
fueconorg-4784	157	24	.	.	PUNCT
fueconorg-4784	158	1	most	most	ADV
fueconorg-4784	158	2	often	often	ADV
fueconorg-4784	158	3	,	,	PUNCT
fueconorg-4784	158	4	this	this	PRON
fueconorg-4784	158	5	is	be	AUX
fueconorg-4784	158	6	one	one	NUM
fueconorg-4784	158	7	of	of	ADP
fueconorg-4784	158	8	the	the	DET
fueconorg-4784	158	9	global	global	ADJ
fueconorg-4784	158	10	currencies	currency	NOUN
fueconorg-4784	158	11	,	,	PUNCT
fueconorg-4784	158	12	which	which	PRON
fueconorg-4784	158	13	is	be	AUX
fueconorg-4784	158	14	of	of	ADP
fueconorg-4784	158	15	particular	particular	ADJ
fueconorg-4784	158	16	importance	importance	NOUN
fueconorg-4784	158	17	for	for	ADP
fueconorg-4784	158	18	the	the	DET
fueconorg-4784	158	19	needs	need	NOUN
fueconorg-4784	158	20	of	of	ADP
fueconorg-4784	158	21	acquiring	acquire	VERB
fueconorg-4784	158	22	additional	additional	ADJ
fueconorg-4784	158	23	capital	capital	NOUN
fueconorg-4784	158	24	in	in	ADP
fueconorg-4784	158	25	the	the	DET
fueconorg-4784	158	26	stock	stock	NOUN
fueconorg-4784	158	27	exchange	exchange	NOUN
fueconorg-4784	158	28	.	.	PUNCT
fueconorg-4784	159	1	according	accord	VERB
fueconorg-4784	159	2	to	to	ADP
fueconorg-4784	159	3	ias	ias	PROPN
fueconorg-4784	159	4	21	21	NUM
fueconorg-4784	159	5	,	,	PUNCT
fueconorg-4784	159	6	however	however	ADV
fueconorg-4784	159	7	,	,	PUNCT
fueconorg-4784	159	8	an	an	DET
fueconorg-4784	159	9	entity	entity	NOUN
fueconorg-4784	159	10	can	can	AUX
fueconorg-4784	159	11	present	present	VERB
fueconorg-4784	159	12	its	its	PRON
fueconorg-4784	159	13	financial	financial	ADJ
fueconorg-4784	159	14	statements	statement	NOUN
fueconorg-4784	159	15	in	in	ADP
fueconorg-4784	159	16	any	any	DET
fueconorg-4784	159	17	currency	currency	NOUN
fueconorg-4784	159	18	.	.	PUNCT
fueconorg-4784	160	1	the	the	DET
fueconorg-4784	160	2	change	change	NOUN
fueconorg-4784	160	3	in	in	ADP
fueconorg-4784	160	4	a	a	DET
fueconorg-4784	160	5	reporting	reporting	NOUN
fueconorg-4784	160	6	currency	currency	NOUN
fueconorg-4784	160	7	is	be	AUX
fueconorg-4784	160	8	seen	see	VERB
fueconorg-4784	160	9	as	as	ADP
fueconorg-4784	160	10	a	a	DET
fueconorg-4784	160	11	change	change	NOUN
fueconorg-4784	160	12	in	in	ADP
fueconorg-4784	160	13	the	the	DET
fueconorg-4784	160	14	accounting	accounting	NOUN
fueconorg-4784	160	15	policy	policy	NOUN
fueconorg-4784	160	16	and	and	CCONJ
fueconorg-4784	160	17	hence	hence	ADV
fueconorg-4784	160	18	it	it	PRON
fueconorg-4784	160	19	is	be	AUX
fueconorg-4784	160	20	applied	apply	VERB
fueconorg-4784	160	21	retrospectively	retrospectively	ADV
fueconorg-4784	160	22	.	.	PUNCT
fueconorg-4784	161	1	some	some	PRON
fueconorg-4784	161	2	of	of	ADP
fueconorg-4784	161	3	the	the	DET
fueconorg-4784	161	4	potential	potential	ADJ
fueconorg-4784	161	5	reasons	reason	NOUN
fueconorg-4784	161	6	for	for	ADP
fueconorg-4784	161	7	the	the	DET
fueconorg-4784	161	8	change	change	NOUN
fueconorg-4784	161	9	can	can	AUX
fueconorg-4784	161	10	imply	imply	VERB
fueconorg-4784	161	11	efforts	effort	NOUN
fueconorg-4784	161	12	to	to	PART
fueconorg-4784	161	13	assure	assure	VERB
fueconorg-4784	161	14	better	well	ADJ
fueconorg-4784	161	15	disclosure	disclosure	NOUN
fueconorg-4784	161	16	of	of	ADP
fueconorg-4784	161	17	business	business	NOUN
fueconorg-4784	161	18	activities	activity	NOUN
fueconorg-4784	161	19	of	of	ADP
fueconorg-4784	161	20	a	a	DET
fueconorg-4784	161	21	multinational	multinational	ADJ
fueconorg-4784	161	22	company	company	NOUN
fueconorg-4784	161	23	and	and	CCONJ
fueconorg-4784	161	24	to	to	PART
fueconorg-4784	161	25	improve	improve	VERB
fueconorg-4784	161	26	the	the	DET
fueconorg-4784	161	27	comparability	comparability	NOUN
fueconorg-4784	161	28	of	of	ADP
fueconorg-4784	161	29	users	user	NOUN
fueconorg-4784	161	30	'	'	PART
fueconorg-4784	161	31	results	result	NOUN
fueconorg-4784	161	32	in	in	ADP
fueconorg-4784	161	33	the	the	DET
fueconorg-4784	161	34	global	global	ADJ
fueconorg-4784	161	35	context	context	NOUN
fueconorg-4784	161	36	.	.	PUNCT
fueconorg-4784	162	1	additionally	additionally	ADV
fueconorg-4784	162	2	,	,	PUNCT
fueconorg-4784	162	3	in	in	ADP
fueconorg-4784	162	4	case	case	NOUN
fueconorg-4784	162	5	of	of	ADP
fueconorg-4784	162	6	a	a	DET
fueconorg-4784	162	7	change	change	NOUN
fueconorg-4784	162	8	in	in	ADP
fueconorg-4784	162	9	the	the	DET
fueconorg-4784	162	10	parity	parity	NOUN
fueconorg-4784	162	11	between	between	ADP
fueconorg-4784	162	12	the	the	DET
fueconorg-4784	162	13	reporting	reporting	NOUN
fueconorg-4784	162	14	and	and	CCONJ
fueconorg-4784	162	15	the	the	DET
fueconorg-4784	162	16	functional	functional	ADJ
fueconorg-4784	162	17	currency	currency	NOUN
fueconorg-4784	162	18	,	,	PUNCT
fueconorg-4784	162	19	the	the	DET
fueconorg-4784	162	20	parent	parent	NOUN
fueconorg-4784	162	21	company`s	company`s	PROPN
fueconorg-4784	162	22	management	management	NOUN
fueconorg-4784	162	23	may	may	AUX
fueconorg-4784	162	24	,	,	PUNCT
fueconorg-4784	162	25	by	by	ADP
fueconorg-4784	162	26	choosing	choose	VERB
fueconorg-4784	162	27	or	or	CCONJ
fueconorg-4784	162	28	by	by	ADP
fueconorg-4784	162	29	changing	change	VERB
fueconorg-4784	162	30	the	the	DET
fueconorg-4784	162	31	reporting	reporting	NOUN
fueconorg-4784	162	32	currency	currency	NOUN
fueconorg-4784	162	33	,	,	PUNCT
fueconorg-4784	162	34	influence	influence	VERB
fueconorg-4784	162	35	the	the	DET
fueconorg-4784	162	36	amounts	amount	NOUN
fueconorg-4784	162	37	presented	present	VERB
fueconorg-4784	162	38	in	in	ADP
fueconorg-4784	162	39	the	the	DET
fueconorg-4784	162	40	consolidated	consolidated	ADJ
fueconorg-4784	162	41	financial	financial	ADJ
fueconorg-4784	162	42	statements	statement	NOUN
fueconorg-4784	162	43	.	.	PUNCT
fueconorg-4784	163	1	the	the	DET
fueconorg-4784	163	2	choice	choice	NOUN
fueconorg-4784	163	3	of	of	ADP
fueconorg-4784	163	4	the	the	DET
fueconorg-4784	163	5	reporting	reporting	NOUN
fueconorg-4784	163	6	value	value	NOUN
fueconorg-4784	163	7	can	can	AUX
fueconorg-4784	163	8	be	be	AUX
fueconorg-4784	163	9	adjusted	adjust	VERB
fueconorg-4784	163	10	in	in	ADP
fueconorg-4784	163	11	such	such	DET
fueconorg-4784	163	12	a	a	DET
fueconorg-4784	163	13	way	way	NOUN
fueconorg-4784	163	14	to	to	PART
fueconorg-4784	163	15	affect	affect	VERB
fueconorg-4784	163	16	the	the	DET
fueconorg-4784	163	17	amount	amount	NOUN
fueconorg-4784	163	18	(	(	PUNCT
fueconorg-4784	163	19	value	value	NOUN
fueconorg-4784	163	20	)	)	PUNCT
fueconorg-4784	163	21	of	of	ADP
fueconorg-4784	163	22	particular	particular	ADJ
fueconorg-4784	163	23	items	item	NOUN
fueconorg-4784	163	24	.	.	PUNCT
fueconorg-4784	164	1	finally	finally	ADV
fueconorg-4784	164	2	,	,	PUNCT
fueconorg-4784	164	3	the	the	DET
fueconorg-4784	164	4	hedging	hedging	NOUN
fueconorg-4784	164	5	of	of	ADP
fueconorg-4784	164	6	financial	financial	ADJ
fueconorg-4784	164	7	statements	statement	NOUN
fueconorg-4784	164	8	can	can	AUX
fueconorg-4784	164	9	be	be	AUX
fueconorg-4784	164	10	viewed	view	VERB
fueconorg-4784	164	11	as	as	ADP
fueconorg-4784	164	12	an	an	DET
fueconorg-4784	164	13	integral	integral	ADJ
fueconorg-4784	164	14	part	part	NOUN
fueconorg-4784	164	15	of	of	ADP
fueconorg-4784	164	16	the	the	DET
fueconorg-4784	164	17	financial	financial	ADJ
fueconorg-4784	164	18	reporting	reporting	NOUN
fueconorg-4784	164	19	policy	policy	NOUN
fueconorg-4784	164	20	,	,	PUNCT
fueconorg-4784	164	21	since	since	SCONJ
fueconorg-4784	164	22	the	the	DET
fueconorg-4784	164	23	initiation	initiation	NOUN
fueconorg-4784	164	24	of	of	ADP
fueconorg-4784	164	25	certain	certain	ADJ
fueconorg-4784	164	26	transactions	transaction	NOUN
fueconorg-4784	164	27	is	be	AUX
fueconorg-4784	164	28	consciously	consciously	ADV
fueconorg-4784	164	29	planned	plan	VERB
fueconorg-4784	164	30	,	,	PUNCT
fueconorg-4784	164	31	in	in	ADP
fueconorg-4784	164	32	order	order	NOUN
fueconorg-4784	164	33	to	to	PART
fueconorg-4784	164	34	balance	balance	VERB
fueconorg-4784	164	35	off	off	ADP
fueconorg-4784	164	36	receivables	receivables	NOUN
fueconorg-4784	164	37	and	and	CCONJ
fueconorg-4784	164	38	liabilities	liability	NOUN
fueconorg-4784	164	39	denominated	denominate	VERB
fueconorg-4784	164	40	in	in	ADP
fueconorg-4784	164	41	a	a	DET
fueconorg-4784	164	42	foreign	foreign	ADJ
fueconorg-4784	164	43	currency	currency	NOUN
fueconorg-4784	164	44	.	.	PUNCT
fueconorg-4784	165	1	these	these	DET
fueconorg-4784	165	2	transactions	transaction	NOUN
fueconorg-4784	165	3	make	make	VERB
fueconorg-4784	165	4	for	for	ADP
fueconorg-4784	165	5	an	an	DET
fueconorg-4784	165	6	integral	integral	ADJ
fueconorg-4784	165	7	part	part	NOUN
fueconorg-4784	165	8	of	of	ADP
fueconorg-4784	165	9	the	the	DET
fueconorg-4784	165	10	real	real	ADJ
fueconorg-4784	165	11	earnings	earning	NOUN
fueconorg-4784	165	12	management	management	NOUN
fueconorg-4784	165	13	,	,	PUNCT
fueconorg-4784	165	14	which	which	PRON
fueconorg-4784	165	15	deliberately	deliberately	ADV
fueconorg-4784	165	16	shapes	shape	VERB
fueconorg-4784	165	17	the	the	DET
fueconorg-4784	165	18	financial	financial	ADJ
fueconorg-4784	165	19	structure	structure	NOUN
fueconorg-4784	165	20	in	in	ADP
fueconorg-4784	165	21	the	the	DET
fueconorg-4784	165	22	consolidated	consolidated	ADJ
fueconorg-4784	165	23	financial	financial	ADJ
fueconorg-4784	165	24	position	position	NOUN
fueconorg-4784	165	25	report	report	NOUN
fueconorg-4784	165	26	.	.	PUNCT
fueconorg-4784	166	1	unless	unless	SCONJ
fueconorg-4784	166	2	there	there	PRON
fueconorg-4784	166	3	are	be	VERB
fueconorg-4784	166	4	adequate	adequate	ADJ
fueconorg-4784	166	5	instruments	instrument	NOUN
fueconorg-4784	166	6	against	against	ADP
fueconorg-4784	166	7	exposure	exposure	NOUN
fueconorg-4784	166	8	to	to	ADP
fueconorg-4784	166	9	the	the	DET
fueconorg-4784	166	10	currency	currency	NOUN
fueconorg-4784	166	11	risk	risk	NOUN
fueconorg-4784	166	12	,	,	PUNCT
fueconorg-4784	166	13	significant	significant	ADJ
fueconorg-4784	166	14	exchange	exchange	NOUN
fueconorg-4784	166	15	rate	rate	NOUN
fueconorg-4784	166	16	fluctuations	fluctuation	NOUN
fueconorg-4784	166	17	will	will	AUX
fueconorg-4784	166	18	result	result	VERB
fueconorg-4784	166	19	in	in	ADP
fueconorg-4784	166	20	a	a	DET
fueconorg-4784	166	21	volatility	volatility	NOUN
fueconorg-4784	166	22	of	of	ADP
fueconorg-4784	166	23	the	the	DET
fueconorg-4784	166	24	results	result	NOUN
fueconorg-4784	166	25	,	,	PUNCT
fueconorg-4784	166	26	which	which	PRON
fueconorg-4784	166	27	can	can	AUX
fueconorg-4784	166	28	leave	leave	VERB
fueconorg-4784	166	29	the	the	DET
fueconorg-4784	166	30	impression	impression	NOUN
fueconorg-4784	166	31	of	of	ADP
fueconorg-4784	166	32	a	a	DET
fueconorg-4784	166	33	risky	risky	ADJ
fueconorg-4784	166	34	venture	venture	NOUN
fueconorg-4784	166	35	when	when	SCONJ
fueconorg-4784	166	36	it	it	PRON
fueconorg-4784	166	37	comes	come	VERB
fueconorg-4784	166	38	to	to	ADP
fueconorg-4784	166	39	investors	investor	NOUN
fueconorg-4784	166	40	and	and	CCONJ
fueconorg-4784	166	41	consequently	consequently	ADV
fueconorg-4784	166	42	increase	increase	VERB
fueconorg-4784	166	43	the	the	DET
fueconorg-4784	166	44	required	require	VERB
fueconorg-4784	166	45	rate	rate	NOUN
fueconorg-4784	166	46	of	of	ADP
fueconorg-4784	166	47	return	return	NOUN
fueconorg-4784	166	48	(	(	PUNCT
fueconorg-4784	166	49	chang	chang	PROPN
fueconorg-4784	166	50	et	et	PROPN
fueconorg-4784	166	51	al	al	PROPN
fueconorg-4784	166	52	.	.	PROPN
fueconorg-4784	166	53	,	,	PUNCT
fueconorg-4784	166	54	2013	2013	NUM
fueconorg-4784	166	55	)	)	PUNCT
fueconorg-4784	166	56	,	,	PUNCT
fueconorg-4784	166	57	provided	provide	VERB
fueconorg-4784	166	58	that	that	SCONJ
fueconorg-4784	166	59	there	there	PRON
fueconorg-4784	166	60	is	be	VERB
fueconorg-4784	166	61	some	some	DET
fueconorg-4784	166	62	evidence	evidence	NOUN
fueconorg-4784	166	63	that	that	SCONJ
fueconorg-4784	166	64	income	income	NOUN
fueconorg-4784	166	65	smoothing	smoothing	NOUN
fueconorg-4784	166	66	reduces	reduce	VERB
fueconorg-4784	166	67	firm	firm	ADJ
fueconorg-4784	166	68	-	-	PUNCT
fueconorg-4784	166	69	specific	specific	ADJ
fueconorg-4784	166	70	exchange	exchange	NOUN
fueconorg-4784	166	71	rate	rate	NOUN
fueconorg-4784	166	72	exposure	exposure	NOUN
fueconorg-4784	166	73	.	.	PUNCT
fueconorg-4784	167	1	conclusion	conclusion	NOUN
fueconorg-4784	167	2	business	business	NOUN
fueconorg-4784	167	3	operations	operation	NOUN
fueconorg-4784	167	4	in	in	ADP
fueconorg-4784	167	5	a	a	DET
fueconorg-4784	167	6	global	global	ADJ
fueconorg-4784	167	7	context	context	NOUN
fueconorg-4784	167	8	bring	bring	VERB
fueconorg-4784	167	9	about	about	ADP
fueconorg-4784	167	10	numerous	numerous	ADJ
fueconorg-4784	167	11	challenges	challenge	NOUN
fueconorg-4784	167	12	.	.	PUNCT
fueconorg-4784	168	1	groups	group	NOUN
fueconorg-4784	168	2	are	be	AUX
fueconorg-4784	168	3	faced	face	VERB
fueconorg-4784	168	4	with	with	ADP
fueconorg-4784	168	5	issues	issue	NOUN
fueconorg-4784	168	6	of	of	ADP
fueconorg-4784	168	7	proper	proper	ADJ
fueconorg-4784	168	8	selection	selection	NOUN
fueconorg-4784	168	9	of	of	ADP
fueconorg-4784	168	10	functional	functional	ADJ
fueconorg-4784	168	11	and	and	CCONJ
fueconorg-4784	168	12	reporting	reporting	NOUN
fueconorg-4784	168	13	(	(	PUNCT
fueconorg-4784	168	14	presentation	presentation	NOUN
fueconorg-4784	168	15	)	)	PUNCT
fueconorg-4784	168	16	currency	currency	NOUN
fueconorg-4784	168	17	,	,	PUNCT
fueconorg-4784	168	18	as	as	ADV
fueconorg-4784	168	19	well	well	ADV
fueconorg-4784	168	20	as	as	ADP
fueconorg-4784	168	21	of	of	ADP
fueconorg-4784	168	22	protection	protection	NOUN
fueconorg-4784	168	23	against	against	ADP
fueconorg-4784	168	24	the	the	DET
fueconorg-4784	168	25	translation	translation	NOUN
fueconorg-4784	168	26	,	,	PUNCT
fueconorg-4784	168	27	transaction	transaction	NOUN
fueconorg-4784	168	28	and	and	CCONJ
fueconorg-4784	168	29	economic	economic	ADJ
fueconorg-4784	168	30	exposure	exposure	NOUN
fueconorg-4784	168	31	.	.	PUNCT
fueconorg-4784	169	1	numerous	numerous	ADJ
fueconorg-4784	169	2	studies	study	NOUN
fueconorg-4784	169	3	prove	prove	VERB
fueconorg-4784	169	4	the	the	DET
fueconorg-4784	169	5	relevance	relevance	NOUN
fueconorg-4784	169	6	of	of	ADP
fueconorg-4784	169	7	this	this	DET
fueconorg-4784	169	8	issue	issue	NOUN
fueconorg-4784	169	9	and	and	CCONJ
fueconorg-4784	169	10	highlight	highlight	VERB
fueconorg-4784	169	11	the	the	DET
fueconorg-4784	169	12	effects	effect	NOUN
fueconorg-4784	169	13	of	of	ADP
fueconorg-4784	169	14	the	the	DET
fueconorg-4784	169	15	change	change	NOUN
fueconorg-4784	169	16	in	in	ADP
fueconorg-4784	169	17	exchange	exchange	NOUN
fueconorg-4784	169	18	rates	rate	NOUN
fueconorg-4784	169	19	on	on	ADP
fueconorg-4784	169	20	the	the	DET
fueconorg-4784	169	21	value	value	NOUN
fueconorg-4784	169	22	of	of	ADP
fueconorg-4784	169	23	the	the	DET
fueconorg-4784	169	24	entity	entity	NOUN
fueconorg-4784	169	25	.	.	PUNCT
fueconorg-4784	170	1	more	more	ADV
fueconorg-4784	170	2	precisely	precisely	ADV
fueconorg-4784	170	3	,	,	PUNCT
fueconorg-4784	170	4	by	by	ADP
fueconorg-4784	170	5	the	the	DET
fueconorg-4784	170	6	choice	choice	NOUN
fueconorg-4784	170	7	of	of	ADP
fueconorg-4784	170	8	the	the	DET
fueconorg-4784	170	9	exchange	exchange	NOUN
fueconorg-4784	170	10	rate	rate	NOUN
fueconorg-4784	170	11	,	,	PUNCT
fueconorg-4784	170	12	projections	projection	NOUN
fueconorg-4784	170	13	of	of	ADP
fueconorg-4784	170	14	their	their	PRON
fueconorg-4784	170	15	volatility	volatility	NOUN
fueconorg-4784	170	16	,	,	PUNCT
fueconorg-4784	170	17	directing	direct	VERB
fueconorg-4784	170	18	activities	activity	NOUN
fueconorg-4784	170	19	and	and	CCONJ
fueconorg-4784	170	20	resources	resource	NOUN
fueconorg-4784	170	21	into	into	ADP
fueconorg-4784	170	22	particular	particular	ADJ
fueconorg-4784	170	23	194	194	NUM
fueconorg-4784	170	24	b.	b.	PROPN
fueconorg-4784	170	25	savić	savić	PROPN
fueconorg-4784	170	26	,	,	PUNCT
fueconorg-4784	170	27	n.	n.	PROPN
fueconorg-4784	170	28	obradović	obradović	PROPN
fueconorg-4784	170	29	,	,	PUNCT
fueconorg-4784	170	30	i.	i.	PROPN
fueconorg-4784	170	31	milojević	milojević	PROPN
fueconorg-4784	170	32	segments	segment	NOUN
fueconorg-4784	170	33	whose	whose	DET
fueconorg-4784	170	34	business	business	NOUN
fueconorg-4784	170	35	is	be	AUX
fueconorg-4784	170	36	included	include	VERB
fueconorg-4784	170	37	in	in	ADP
fueconorg-4784	170	38	the	the	DET
fueconorg-4784	170	39	relevant	relevant	ADJ
fueconorg-4784	170	40	currency	currency	NOUN
fueconorg-4784	170	41	,	,	PUNCT
fueconorg-4784	170	42	it	it	PRON
fueconorg-4784	170	43	is	be	AUX
fueconorg-4784	170	44	possible	possible	ADJ
fueconorg-4784	170	45	to	to	PART
fueconorg-4784	170	46	influence	influence	VERB
fueconorg-4784	170	47	the	the	DET
fueconorg-4784	170	48	amount	amount	NOUN
fueconorg-4784	170	49	of	of	ADP
fueconorg-4784	170	50	the	the	DET
fueconorg-4784	170	51	presented	present	VERB
fueconorg-4784	170	52	result	result	NOUN
fueconorg-4784	170	53	and	and	CCONJ
fueconorg-4784	170	54	profit	profit	NOUN
fueconorg-4784	170	55	tax	tax	NOUN
fueconorg-4784	170	56	,	,	PUNCT
fueconorg-4784	170	57	and	and	CCONJ
fueconorg-4784	170	58	thus	thus	ADV
fueconorg-4784	170	59	other	other	ADJ
fueconorg-4784	170	60	important	important	ADJ
fueconorg-4784	170	61	performance	performance	NOUN
fueconorg-4784	170	62	indicators	indicator	NOUN
fueconorg-4784	170	63	.	.	PUNCT
fueconorg-4784	171	1	in	in	ADP
fueconorg-4784	171	2	this	this	DET
fueconorg-4784	171	3	paper	paper	NOUN
fueconorg-4784	171	4	,	,	PUNCT
fueconorg-4784	171	5	special	special	ADJ
fueconorg-4784	171	6	attention	attention	NOUN
fueconorg-4784	171	7	is	be	AUX
fueconorg-4784	171	8	paid	pay	VERB
fueconorg-4784	171	9	to	to	ADP
fueconorg-4784	171	10	the	the	DET
fueconorg-4784	171	11	issues	issue	NOUN
fueconorg-4784	171	12	of	of	ADP
fueconorg-4784	171	13	the	the	DET
fueconorg-4784	171	14	translation	translation	NOUN
fueconorg-4784	171	15	exposure	exposure	NOUN
fueconorg-4784	171	16	of	of	ADP
fueconorg-4784	171	17	entities	entity	NOUN
fueconorg-4784	171	18	,	,	PUNCT
fueconorg-4784	171	19	protection	protection	NOUN
fueconorg-4784	171	20	measures	measure	NOUN
fueconorg-4784	171	21	and	and	CCONJ
fueconorg-4784	171	22	consequential	consequential	ADJ
fueconorg-4784	171	23	implications	implication	NOUN
fueconorg-4784	171	24	on	on	ADP
fueconorg-4784	171	25	the	the	DET
fueconorg-4784	171	26	content	content	NOUN
fueconorg-4784	171	27	of	of	ADP
fueconorg-4784	171	28	the	the	DET
fueconorg-4784	171	29	consolidated	consolidated	ADJ
fueconorg-4784	171	30	financial	financial	ADJ
fueconorg-4784	171	31	statements	statement	NOUN
fueconorg-4784	171	32	.	.	PUNCT
fueconorg-4784	172	1	considering	consider	VERB
fueconorg-4784	172	2	the	the	DET
fueconorg-4784	172	3	significance	significance	NOUN
fueconorg-4784	172	4	of	of	ADP
fueconorg-4784	172	5	potential	potential	ADJ
fueconorg-4784	172	6	effects	effect	NOUN
fueconorg-4784	172	7	which	which	PRON
fueconorg-4784	172	8	may	may	AUX
fueconorg-4784	172	9	result	result	VERB
fueconorg-4784	172	10	from	from	ADP
fueconorg-4784	172	11	the	the	DET
fueconorg-4784	172	12	translation	translation	NOUN
fueconorg-4784	172	13	of	of	ADP
fueconorg-4784	172	14	foreign	foreign	ADJ
fueconorg-4784	172	15	currency	currency	NOUN
fueconorg-4784	172	16	transactions	transaction	NOUN
fueconorg-4784	172	17	and	and	CCONJ
fueconorg-4784	172	18	financial	financial	ADJ
fueconorg-4784	172	19	reports	report	NOUN
fueconorg-4784	172	20	of	of	ADP
fueconorg-4784	172	21	foreign	foreign	ADJ
fueconorg-4784	172	22	subsidiaries	subsidiary	NOUN
fueconorg-4784	172	23	,	,	PUNCT
fueconorg-4784	172	24	it	it	PRON
fueconorg-4784	172	25	is	be	AUX
fueconorg-4784	172	26	possible	possible	ADJ
fueconorg-4784	172	27	to	to	PART
fueconorg-4784	172	28	use	use	VERB
fueconorg-4784	172	29	instruments	instrument	NOUN
fueconorg-4784	172	30	aimed	aim	VERB
fueconorg-4784	172	31	at	at	ADP
fueconorg-4784	172	32	the	the	DET
fueconorg-4784	172	33	targeted	target	VERB
fueconorg-4784	172	34	design	design	NOUN
fueconorg-4784	172	35	of	of	ADP
fueconorg-4784	172	36	financial	financial	ADJ
fueconorg-4784	172	37	statements	statement	NOUN
fueconorg-4784	172	38	,	,	PUNCT
fueconorg-4784	172	39	in	in	ADP
fueconorg-4784	172	40	the	the	DET
fueconorg-4784	172	41	aforementioned	aforementioned	ADJ
fueconorg-4784	172	42	reporting	reporting	NOUN
fueconorg-4784	172	43	segment	segment	NOUN
fueconorg-4784	172	44	.	.	PUNCT
fueconorg-4784	173	1	when	when	SCONJ
fueconorg-4784	173	2	it	it	PRON
fueconorg-4784	173	3	comes	come	VERB
fueconorg-4784	173	4	to	to	ADP
fueconorg-4784	173	5	the	the	DET
fueconorg-4784	173	6	choice	choice	NOUN
fueconorg-4784	173	7	of	of	ADP
fueconorg-4784	173	8	the	the	DET
fueconorg-4784	173	9	functional	functional	ADJ
fueconorg-4784	173	10	currency	currency	NOUN
fueconorg-4784	173	11	,	,	PUNCT
fueconorg-4784	173	12	it	it	PRON
fueconorg-4784	173	13	can	can	AUX
fueconorg-4784	173	14	not	not	PART
fueconorg-4784	173	15	be	be	AUX
fueconorg-4784	173	16	viewed	view	VERB
fueconorg-4784	173	17	as	as	ADP
fueconorg-4784	173	18	a	a	DET
fueconorg-4784	173	19	segment	segment	NOUN
fueconorg-4784	173	20	of	of	ADP
fueconorg-4784	173	21	the	the	DET
fueconorg-4784	173	22	financial	financial	ADJ
fueconorg-4784	173	23	reporting	reporting	NOUN
fueconorg-4784	173	24	policy	policy	NOUN
fueconorg-4784	173	25	.	.	PUNCT
fueconorg-4784	174	1	the	the	DET
fueconorg-4784	174	2	reason	reason	NOUN
fueconorg-4784	174	3	lies	lie	VERB
fueconorg-4784	174	4	in	in	ADP
fueconorg-4784	174	5	the	the	DET
fueconorg-4784	174	6	fact	fact	NOUN
fueconorg-4784	174	7	that	that	SCONJ
fueconorg-4784	174	8	ias	ias	PROPN
fueconorg-4784	174	9	21	21	NUM
fueconorg-4784	174	10	provides	provide	VERB
fueconorg-4784	174	11	numerous	numerous	ADJ
fueconorg-4784	174	12	guidelines	guideline	NOUN
fueconorg-4784	174	13	regarding	regard	VERB
fueconorg-4784	174	14	the	the	DET
fueconorg-4784	174	15	choice	choice	NOUN
fueconorg-4784	174	16	of	of	ADP
fueconorg-4784	174	17	the	the	DET
fueconorg-4784	174	18	functional	functional	ADJ
fueconorg-4784	174	19	currency	currency	NOUN
fueconorg-4784	174	20	,	,	PUNCT
fueconorg-4784	174	21	which	which	PRON
fueconorg-4784	174	22	is	be	AUX
fueconorg-4784	174	23	defined	define	VERB
fueconorg-4784	174	24	by	by	ADP
fueconorg-4784	174	25	the	the	DET
fueconorg-4784	174	26	key	key	ADJ
fueconorg-4784	174	27	transactions	transaction	NOUN
fueconorg-4784	174	28	,	,	PUNCT
fueconorg-4784	174	29	events	event	NOUN
fueconorg-4784	174	30	and	and	CCONJ
fueconorg-4784	174	31	circumstances	circumstance	NOUN
fueconorg-4784	174	32	in	in	ADP
fueconorg-4784	174	33	which	which	PRON
fueconorg-4784	174	34	the	the	DET
fueconorg-4784	174	35	business	business	NOUN
fueconorg-4784	174	36	operates	operate	VERB
fueconorg-4784	174	37	.	.	PUNCT
fueconorg-4784	175	1	therefore	therefore	ADV
fueconorg-4784	175	2	,	,	PUNCT
fueconorg-4784	175	3	a	a	DET
fueconorg-4784	175	4	financial	financial	ADJ
fueconorg-4784	175	5	reporting	reporting	NOUN
fueconorg-4784	175	6	policy	policy	NOUN
fueconorg-4784	175	7	can	can	AUX
fueconorg-4784	175	8	be	be	AUX
fueconorg-4784	175	9	discussed	discuss	VERB
fueconorg-4784	175	10	in	in	ADP
fueconorg-4784	175	11	the	the	DET
fueconorg-4784	175	12	context	context	NOUN
fueconorg-4784	175	13	of	of	ADP
fueconorg-4784	175	14	the	the	DET
fueconorg-4784	175	15	choice	choice	NOUN
fueconorg-4784	175	16	of	of	ADP
fueconorg-4784	175	17	the	the	DET
fueconorg-4784	175	18	translation	translation	NOUN
fueconorg-4784	175	19	method	method	NOUN
fueconorg-4784	175	20	,	,	PUNCT
fueconorg-4784	175	21	currency	currency	NOUN
fueconorg-4784	175	22	exchange	exchange	NOUN
fueconorg-4784	175	23	,	,	PUNCT
fueconorg-4784	175	24	where	where	SCONJ
fueconorg-4784	175	25	such	such	DET
fueconorg-4784	175	26	an	an	DET
fueconorg-4784	175	27	option	option	NOUN
fueconorg-4784	175	28	exists	exist	VERB
fueconorg-4784	175	29	,	,	PUNCT
fueconorg-4784	175	30	as	as	ADV
fueconorg-4784	175	31	well	well	ADV
fueconorg-4784	175	32	as	as	ADP
fueconorg-4784	175	33	in	in	ADP
fueconorg-4784	175	34	the	the	DET
fueconorg-4784	175	35	context	context	NOUN
fueconorg-4784	175	36	of	of	ADP
fueconorg-4784	175	37	the	the	DET
fueconorg-4784	175	38	presentation	presentation	NOUN
fueconorg-4784	175	39	currency	currency	NOUN
fueconorg-4784	175	40	.	.	PUNCT
fueconorg-4784	176	1	namely	namely	ADV
fueconorg-4784	176	2	,	,	PUNCT
fueconorg-4784	176	3	on	on	ADP
fueconorg-4784	176	4	the	the	DET
fueconorg-4784	176	5	basis	basis	NOUN
fueconorg-4784	176	6	of	of	ADP
fueconorg-4784	176	7	the	the	DET
fueconorg-4784	176	8	change	change	NOUN
fueconorg-4784	176	9	in	in	ADP
fueconorg-4784	176	10	parity	parity	NOUN
fueconorg-4784	176	11	between	between	ADP
fueconorg-4784	176	12	a	a	DET
fueconorg-4784	176	13	functional	functional	ADJ
fueconorg-4784	176	14	and	and	CCONJ
fueconorg-4784	176	15	a	a	DET
fueconorg-4784	176	16	presentation	presentation	NOUN
fueconorg-4784	176	17	currency	currency	NOUN
fueconorg-4784	176	18	,	,	PUNCT
fueconorg-4784	176	19	it	it	PRON
fueconorg-4784	176	20	is	be	AUX
fueconorg-4784	176	21	possible	possible	ADJ
fueconorg-4784	176	22	to	to	PART
fueconorg-4784	176	23	influence	influence	VERB
fueconorg-4784	176	24	the	the	DET
fueconorg-4784	176	25	amount	amount	NOUN
fueconorg-4784	176	26	of	of	ADP
fueconorg-4784	176	27	key	key	ADJ
fueconorg-4784	176	28	indicators	indicator	NOUN
fueconorg-4784	176	29	in	in	ADP
fueconorg-4784	176	30	the	the	DET
fueconorg-4784	176	31	consolidated	consolidated	ADJ
fueconorg-4784	176	32	financial	financial	ADJ
fueconorg-4784	176	33	statements	statement	NOUN
fueconorg-4784	176	34	.	.	PUNCT
fueconorg-4784	177	1	the	the	DET
fueconorg-4784	177	2	hedging	hedging	NOUN
fueconorg-4784	177	3	of	of	ADP
fueconorg-4784	177	4	financial	financial	ADJ
fueconorg-4784	177	5	statements	statement	NOUN
fueconorg-4784	177	6	can	can	AUX
fueconorg-4784	177	7	be	be	AUX
fueconorg-4784	177	8	observed	observe	VERB
fueconorg-4784	177	9	as	as	ADP
fueconorg-4784	177	10	a	a	DET
fueconorg-4784	177	11	part	part	NOUN
fueconorg-4784	177	12	of	of	ADP
fueconorg-4784	177	13	a	a	DET
fueconorg-4784	177	14	financial	financial	ADJ
fueconorg-4784	177	15	reporting	reporting	NOUN
fueconorg-4784	177	16	policy	policy	NOUN
fueconorg-4784	177	17	in	in	ADP
fueconorg-4784	177	18	order	order	NOUN
fueconorg-4784	177	19	to	to	PART
fueconorg-4784	177	20	minimize	minimize	VERB
fueconorg-4784	177	21	the	the	DET
fueconorg-4784	177	22	accounting	accounting	NOUN
fueconorg-4784	177	23	exposure	exposure	NOUN
fueconorg-4784	177	24	through	through	ADP
fueconorg-4784	177	25	initiating	initiate	VERB
fueconorg-4784	177	26	real	real	ADJ
fueconorg-4784	177	27	transactions	transaction	NOUN
fueconorg-4784	177	28	which	which	PRON
fueconorg-4784	177	29	will	will	AUX
fueconorg-4784	177	30	result	result	VERB
fueconorg-4784	177	31	in	in	ADP
fueconorg-4784	177	32	balancing	balance	VERB
fueconorg-4784	177	33	the	the	DET
fueconorg-4784	177	34	items	item	NOUN
fueconorg-4784	177	35	of	of	ADP
fueconorg-4784	177	36	foreign	foreign	ADJ
fueconorg-4784	177	37	receivables	receivables	NOUN
fueconorg-4784	177	38	and	and	CCONJ
fueconorg-4784	177	39	foreign	foreign	ADJ
fueconorg-4784	177	40	liabilities	liability	NOUN
fueconorg-4784	177	41	.	.	PUNCT
fueconorg-4784	178	1	references	reference	NOUN
fueconorg-4784	178	2	bakker	bakker	PROPN
fueconorg-4784	178	3	,	,	PUNCT
fueconorg-4784	178	4	e.	e.	PROPN
fueconorg-4784	178	5	,	,	PUNCT
fueconorg-4784	178	6	rands	rand	NOUN
fueconorg-4784	178	7	,	,	PUNCT
fueconorg-4784	178	8	e.	e.	PROPN
fueconorg-4784	178	9	,	,	PUNCT
fueconorg-4784	178	10	balasubramanian	balasubramanian	PROPN
fueconorg-4784	178	11	,	,	PUNCT
fueconorg-4784	178	12	t.v	t.v	PROPN
fueconorg-4784	178	13	.	.	PROPN
fueconorg-4784	178	14	,	,	PUNCT
fueconorg-4784	178	15	unsworth	unsworth	PROPN
fueconorg-4784	178	16	,	,	PUNCT
fueconorg-4784	178	17	c.	c.	PROPN
fueconorg-4784	178	18	,	,	PUNCT
fueconorg-4784	178	19	chaudhry	chaudhry	PROPN
fueconorg-4784	178	20	,	,	PUNCT
fueconorg-4784	178	21	a.	a.	PROPN
fueconorg-4784	178	22	,	,	PUNCT
fueconorg-4784	178	23	van	van	PROPN
fueconorg-4784	178	24	der	der	PROPN
fueconorg-4784	178	25	merwe	merwe	PROPN
fueconorg-4784	178	26	,	,	PUNCT
fueconorg-4784	178	27	m.	m.	NOUN
fueconorg-4784	178	28	,	,	PUNCT
fueconorg-4784	178	29	coetsee	coetsee	NOUN
fueconorg-4784	178	30	,	,	PUNCT
fueconorg-4784	178	31	d.	d.	PROPN
fueconorg-4784	178	32	,	,	PUNCT
fueconorg-4784	178	33	varughese	varughese	PROPN
fueconorg-4784	178	34	,	,	PUNCT
fueconorg-4784	178	35	s.	s.	PROPN
fueconorg-4784	178	36	,	,	PUNCT
fueconorg-4784	178	37	johnstone	johnstone	PROPN
fueconorg-4784	178	38	,	,	PUNCT
fueconorg-4784	178	39	c.	c.	PROPN
fueconorg-4784	178	40	&	&	CCONJ
fueconorg-4784	178	41	yeung	yeung	PROPN
fueconorg-4784	178	42	,	,	PUNCT
fueconorg-4784	178	43	p.	p.	PROPN
fueconorg-4784	178	44	(	(	PUNCT
fueconorg-4784	178	45	2017	2017	NUM
fueconorg-4784	178	46	)	)	PUNCT
fueconorg-4784	178	47	.	.	PUNCT
fueconorg-4784	179	1	interpretation	interpretation	NOUN
fueconorg-4784	179	2	and	and	CCONJ
fueconorg-4784	179	3	application	application	NOUN
fueconorg-4784	179	4	of	of	ADP
fueconorg-4784	179	5	ifrs	ifrs	PROPN
fueconorg-4784	179	6	standards	standard	NOUN
fueconorg-4784	179	7	.	.	PUNCT
fueconorg-4784	180	1	john	john	PROPN
fueconorg-4784	180	2	wiley	wiley	PROPN
fueconorg-4784	180	3	&	&	CCONJ
fueconorg-4784	180	4	sons	sons	PROPN
fueconorg-4784	180	5	,	,	PUNCT
fueconorg-4784	180	6	ltd	ltd	PROPN
fueconorg-4784	180	7	.	.	PROPN
fueconorg-4784	180	8	bhalla	bhalla	PROPN
fueconorg-4784	180	9	,	,	PUNCT
fueconorg-4784	180	10	v.k	v.k	PROPN
fueconorg-4784	180	11	.	.	PROPN
fueconorg-4784	180	12	(	(	PUNCT
fueconorg-4784	180	13	2014	2014	NUM
fueconorg-4784	180	14	)	)	PUNCT
fueconorg-4784	180	15	.	.	PUNCT
fueconorg-4784	181	1	international	international	ADJ
fueconorg-4784	181	2	financial	financial	ADJ
fueconorg-4784	181	3	management	management	NOUN
fueconorg-4784	181	4	.	.	PUNCT
fueconorg-4784	182	1	new	new	ADJ
fueconorg-4784	182	2	delhi	delhi	PROPN
fueconorg-4784	182	3	:	:	PUNCT
fueconorg-4784	182	4	chand	chand	PROPN
fueconorg-4784	182	5	&	&	CCONJ
fueconorg-4784	182	6	company	company	PROPN
fueconorg-4784	182	7	pvt	pvt	PROPN
fueconorg-4784	182	8	,	,	PUNCT
fueconorg-4784	182	9	ltd	ltd	PROPN
fueconorg-4784	182	10	.	.	PROPN
fueconorg-4784	182	11	bogićević	bogićević	PROPN
fueconorg-4784	182	12	,	,	PUNCT
fueconorg-4784	182	13	j.	j.	PROPN
fueconorg-4784	182	14	,	,	PUNCT
fueconorg-4784	182	15	šaponja	šaponja	PROPN
fueconorg-4784	182	16	,	,	PUNCT
fueconorg-4784	182	17	lj	lj	PROPN
fueconorg-4784	182	18	.	.	PROPN
fueconorg-4784	182	19	&	&	CCONJ
fueconorg-4784	182	20	pantelić	pantelić	PROPN
fueconorg-4784	182	21	,	,	PUNCT
fueconorg-4784	182	22	м	м	X
fueconorg-4784	182	23	.	.	PUNCT
fueconorg-4784	182	24	(	(	PUNCT
fueconorg-4784	182	25	2016	2016	NUM
fueconorg-4784	182	26	)	)	PUNCT
fueconorg-4784	182	27	.	.	PUNCT
fueconorg-4784	183	1	foreign	foreign	ADJ
fueconorg-4784	183	2	exchange	exchange	NOUN
fueconorg-4784	183	3	transaction	transaction	NOUN
fueconorg-4784	183	4	exposure	exposure	NOUN
fueconorg-4784	183	5	of	of	ADP
fueconorg-4784	183	6	enterprise	enterprise	NOUN
fueconorg-4784	183	7	in	in	ADP
fueconorg-4784	183	8	serbia	serbia	PROPN
fueconorg-4784	183	9	.	.	PUNCT
fueconorg-4784	184	1	economic	economic	ADJ
fueconorg-4784	184	2	annals	annal	NOUN
fueconorg-4784	184	3	,	,	PUNCT
fueconorg-4784	184	4	90	90	NUM
fueconorg-4784	184	5	(	(	PUNCT
fueconorg-4784	184	6	209	209	NUM
fueconorg-4784	184	7	)	)	PUNCT
fueconorg-4784	184	8	,	,	PUNCT
fueconorg-4784	184	9	161	161	NUM
fueconorg-4784	184	10	-	-	SYM
fueconorg-4784	184	11	177	177	NUM
fueconorg-4784	184	12	.	.	PUNCT
fueconorg-4784	185	1	butler	butler	PROPN
fueconorg-4784	185	2	,	,	PUNCT
fueconorg-4784	185	3	k.	k.	PROPN
fueconorg-4784	185	4	(	(	PUNCT
fueconorg-4784	185	5	2016	2016	NUM
fueconorg-4784	185	6	)	)	PUNCT
fueconorg-4784	185	7	.	.	PUNCT
fueconorg-4784	186	1	multinational	multinational	ADJ
fueconorg-4784	186	2	finance	finance	NOUN
fueconorg-4784	186	3	:	:	PUNCT
fueconorg-4784	186	4	evaluating	evaluate	VERB
fueconorg-4784	186	5	the	the	DET
fueconorg-4784	186	6	opportunities	opportunity	NOUN
fueconorg-4784	186	7	,	,	PUNCT
fueconorg-4784	186	8	costs	cost	NOUN
fueconorg-4784	186	9	and	and	CCONJ
fueconorg-4784	186	10	risk	risk	NOUN
fueconorg-4784	186	11	of	of	ADP
fueconorg-4784	186	12	multinational	multinational	ADJ
fueconorg-4784	186	13	operations	operation	NOUN
fueconorg-4784	186	14	.	.	PUNCT
fueconorg-4784	187	1	new	new	PROPN
fueconorg-4784	187	2	jersey	jersey	PROPN
fueconorg-4784	187	3	,	,	PUNCT
fueconorg-4784	187	4	john	john	PROPN
fueconorg-4784	187	5	wiley	wiley	PROPN
fueconorg-4784	187	6	&	&	CCONJ
fueconorg-4784	187	7	sons	sons	PROPN
fueconorg-4784	187	8	,	,	PUNCT
fueconorg-4784	187	9	inc	inc	PROPN
fueconorg-4784	187	10	.	.	PROPN
fueconorg-4784	187	11	chang	chang	PROPN
fueconorg-4784	187	12	,	,	PUNCT
fueconorg-4784	187	13	f.y	f.y	PROPN
fueconorg-4784	187	14	.	.	PROPN
fueconorg-4784	187	15	,	,	PUNCT
fueconorg-4784	187	16	hsin	hsin	PROPN
fueconorg-4784	187	17	,	,	PUNCT
fueconorg-4784	187	18	c.w	c.w	PROPN
fueconorg-4784	187	19	.	.	PROPN
fueconorg-4784	187	20	&	&	CCONJ
fueconorg-4784	187	21	shiah	shiah	PROPN
fueconorg-4784	187	22	-	-	PUNCT
fueconorg-4784	187	23	hou	hou	PROPN
fueconorg-4784	187	24	,	,	PUNCT
fueconorg-4784	187	25	s.r	s.r	PROPN
fueconorg-4784	187	26	.	.	PROPN
fueconorg-4784	187	27	(	(	PUNCT
fueconorg-4784	187	28	2013	2013	NUM
fueconorg-4784	187	29	)	)	PUNCT
fueconorg-4784	187	30	.	.	PUNCT
fueconorg-4784	188	1	a	a	DET
fueconorg-4784	188	2	reexamination	reexamination	NOUN
fueconorg-4784	188	3	of	of	ADP
fueconorg-4784	188	4	exposure	exposure	NOUN
fueconorg-4784	188	5	to	to	PART
fueconorg-4784	188	6	exchange	exchange	VERB
fueconorg-4784	188	7	rate	rate	NOUN
fueconorg-4784	188	8	risk	risk	NOUN
fueconorg-4784	188	9	:	:	PUNCT
fueconorg-4784	188	10	the	the	DET
fueconorg-4784	188	11	impact	impact	NOUN
fueconorg-4784	188	12	of	of	ADP
fueconorg-4784	188	13	earning	earn	VERB
fueconorg-4784	188	14	management	management	NOUN
fueconorg-4784	188	15	and	and	CCONJ
fueconorg-4784	188	16	currency	currency	NOUN
fueconorg-4784	188	17	derivative	derivative	ADJ
fueconorg-4784	188	18	usage	usage	NOUN
fueconorg-4784	188	19	.	.	PUNCT
fueconorg-4784	189	1	journal	journal	NOUN
fueconorg-4784	189	2	of	of	ADP
fueconorg-4784	189	3	banking	banking	NOUN
fueconorg-4784	189	4	and	and	CCONJ
fueconorg-4784	189	5	finance	finance	NOUN
fueconorg-4784	189	6	,	,	PUNCT
fueconorg-4784	189	7	37	37	NUM
fueconorg-4784	189	8	(	(	PUNCT
fueconorg-4784	189	9	8)	8)	NUM
fueconorg-4784	189	10	,	,	PUNCT
fueconorg-4784	189	11	3243	3243	NUM
fueconorg-4784	189	12	-	-	SYM
fueconorg-4784	189	13	3257	3257	NUM
fueconorg-4784	189	14	.	.	PUNCT
fueconorg-4784	190	1	dmitrović	dmitrović	NOUN
fueconorg-4784	190	2	-	-	PUNCT
fueconorg-4784	190	3	šaponja	šaponja	NOUN
fueconorg-4784	190	4	,	,	PUNCT
fueconorg-4784	190	5	lj	lj	PROPN
fueconorg-4784	190	6	.	.	PROPN
fueconorg-4784	190	7	&	&	CCONJ
fueconorg-4784	190	8	bogićević	bogićević	PROPN
fueconorg-4784	190	9	,	,	PUNCT
fueconorg-4784	190	10	j.	j.	PROPN
fueconorg-4784	190	11	(	(	PUNCT
fueconorg-4784	190	12	2012	2012	NUM
fueconorg-4784	190	13	)	)	PUNCT
fueconorg-4784	190	14	.	.	PUNCT
fueconorg-4784	191	1	prevođenje	prevođenje	PROPN
fueconorg-4784	191	2	vs.	vs.	ADP
fueconorg-4784	191	3	preračunavanje	preračunavanje	PROPN
fueconorg-4784	191	4	finansijskih	finansijskih	PROPN
fueconorg-4784	191	5	izveštaja	izveštaja	PROPN
fueconorg-4784	191	6	stranih	stranih	PROPN
fueconorg-4784	191	7	filijala	filijala	PROPN
fueconorg-4784	191	8	,	,	PUNCT
fueconorg-4784	191	9	[	[	X
fueconorg-4784	191	10	translation	translation	NOUN
fueconorg-4784	191	11	vs.	vs.	ADP
fueconorg-4784	191	12	conversion	conversion	NOUN
fueconorg-4784	191	13	of	of	ADP
fueconorg-4784	191	14	the	the	DET
fueconorg-4784	191	15	financial	financial	ADJ
fueconorg-4784	191	16	statements	statement	NOUN
fueconorg-4784	191	17	of	of	ADP
fueconorg-4784	191	18	foreign	foreign	ADJ
fueconorg-4784	191	19	branch	branch	NOUN
fueconorg-4784	191	20	]	]	PUNCT
fueconorg-4784	191	21	.	.	PUNCT
fueconorg-4784	192	1	anali	anali	VERB
fueconorg-4784	192	2	ekonomskog	ekonomskog	PROPN
fueconorg-4784	192	3	fakulteta	fakulteta	PROPN
fueconorg-4784	192	4	u	u	PROPN
fueconorg-4784	192	5	subotici	subotici	NOUN
fueconorg-4784	192	6	,	,	PUNCT
fueconorg-4784	192	7	48	48	NUM
fueconorg-4784	192	8	(	(	PUNCT
fueconorg-4784	192	9	27	27	NUM
fueconorg-4784	192	10	)	)	PUNCT
fueconorg-4784	192	11	,	,	PUNCT
fueconorg-4784	192	12	277	277	NUM
fueconorg-4784	192	13	-	-	SYM
fueconorg-4784	192	14	290	290	NUM
fueconorg-4784	192	15	.	.	PUNCT
fueconorg-4784	193	1	domanović	domanović	PROPN
fueconorg-4784	193	2	,	,	PUNCT
fueconorg-4784	193	3	v.	v.	PROPN
fueconorg-4784	193	4	&	&	CCONJ
fueconorg-4784	193	5	bogićević	bogićević	PROPN
fueconorg-4784	193	6	,	,	PUNCT
fueconorg-4784	193	7	j.	j.	PROPN
fueconorg-4784	193	8	(	(	PUNCT
fueconorg-4784	193	9	2016	2016	NUM
fueconorg-4784	193	10	)	)	PUNCT
fueconorg-4784	193	11	.	.	PUNCT
fueconorg-4784	194	1	uloga	uloga	NOUN
fueconorg-4784	194	2	funkcionalne	funkcionalne	NOUN
fueconorg-4784	194	3	valute	valute	NOUN
fueconorg-4784	194	4	u	u	PROPN
fueconorg-4784	194	5	oceni	oceni	PROPN
fueconorg-4784	194	6	performansi	performansi	PROPN
fueconorg-4784	194	7	multinacionalnih	multinacionalnih	NOUN
fueconorg-4784	194	8	preduzeća	preduzeća	ADV
fueconorg-4784	194	9	,	,	PUNCT
fueconorg-4784	194	10	[	[	X
fueconorg-4784	194	11	the	the	DET
fueconorg-4784	194	12	role	role	NOUN
fueconorg-4784	194	13	of	of	ADP
fueconorg-4784	194	14	the	the	DET
fueconorg-4784	194	15	functional	functional	ADJ
fueconorg-4784	194	16	currency	currency	NOUN
fueconorg-4784	194	17	in	in	ADP
fueconorg-4784	194	18	the	the	DET
fueconorg-4784	194	19	multinational	multinational	ADJ
fueconorg-4784	194	20	companies	company	NOUN
fueconorg-4784	194	21	`	`	PART
fueconorg-4784	194	22	performance	performance	NOUN
fueconorg-4784	194	23	evaluation	evaluation	NOUN
fueconorg-4784	194	24	]	]	PUNCT
fueconorg-4784	194	25	.	.	PUNCT
fueconorg-4784	195	1	revizor	revizor	PROPN
fueconorg-4784	195	2	,	,	PUNCT
fueconorg-4784	195	3	19	19	NUM
fueconorg-4784	195	4	(	(	PUNCT
fueconorg-4784	195	5	73	73	NUM
fueconorg-4784	195	6	)	)	PUNCT
fueconorg-4784	195	7	,	,	PUNCT
fueconorg-4784	195	8	39	39	NUM
fueconorg-4784	195	9	-	-	SYM
fueconorg-4784	195	10	51	51	NUM
fueconorg-4784	195	11	.	.	PUNCT
fueconorg-4784	196	1	elliott	elliott	PROPN
fueconorg-4784	196	2	,	,	PUNCT
fueconorg-4784	196	3	b.	b.	PROPN
fueconorg-4784	196	4	&	&	CCONJ
fueconorg-4784	196	5	elliott	elliott	PROPN
fueconorg-4784	196	6	,	,	PUNCT
fueconorg-4784	196	7	j.	j.	PROPN
fueconorg-4784	196	8	(	(	PUNCT
fueconorg-4784	196	9	2005	2005	NUM
fueconorg-4784	196	10	)	)	PUNCT
fueconorg-4784	196	11	.	.	PUNCT
fueconorg-4784	197	1	financial	financial	ADJ
fueconorg-4784	197	2	accounting	accounting	NOUN
fueconorg-4784	197	3	and	and	CCONJ
fueconorg-4784	197	4	reporting	reporting	NOUN
fueconorg-4784	197	5	.	.	PUNCT
fueconorg-4784	198	1	harlow	harlow	PROPN
fueconorg-4784	198	2	:	:	PUNCT
fueconorg-4784	198	3	pearson	pearson	PROPN
fueconorg-4784	198	4	education	education	PROPN
fueconorg-4784	198	5	limited	limit	VERB
fueconorg-4784	198	6	.	.	PUNCT
fueconorg-4784	199	1	epstein	epstein	PROPN
fueconorg-4784	199	2	,	,	PUNCT
fueconorg-4784	199	3	b.	b.	PROPN
fueconorg-4784	199	4	&	&	CCONJ
fueconorg-4784	199	5	jermakowicz	jermakowicz	PROPN
fueconorg-4784	199	6	,	,	PUNCT
fueconorg-4784	199	7	e.	e.	PROPN
fueconorg-4784	199	8	(	(	PUNCT
fueconorg-4784	199	9	2010	2010	NUM
fueconorg-4784	199	10	)	)	PUNCT
fueconorg-4784	199	11	.	.	PUNCT
fueconorg-4784	200	1	interpretation	interpretation	NOUN
fueconorg-4784	200	2	and	and	CCONJ
fueconorg-4784	200	3	application	application	NOUN
fueconorg-4784	200	4	of	of	ADP
fueconorg-4784	200	5	international	international	ADJ
fueconorg-4784	200	6	financial	financial	ADJ
fueconorg-4784	200	7	reporting	reporting	NOUN
fueconorg-4784	200	8	standards	standard	NOUN
fueconorg-4784	200	9	.	.	PUNCT
fueconorg-4784	201	1	new	new	PROPN
fueconorg-4784	201	2	jersey	jersey	PROPN
fueconorg-4784	201	3	:	:	PUNCT
fueconorg-4784	201	4	john	john	PROPN
fueconorg-4784	201	5	wiley	wiley	PROPN
fueconorg-4784	201	6	&	&	CCONJ
fueconorg-4784	201	7	sons	sons	PROPN
fueconorg-4784	201	8	,	,	PUNCT
fueconorg-4784	201	9	inc	inc	PROPN
fueconorg-4784	201	10	.	.	PROPN
fueconorg-4784	201	11	gaffikin	gaffikin	PROPN
fueconorg-4784	201	12	,	,	PUNCT
fueconorg-4784	201	13	m.	m.	NOUN
fueconorg-4784	201	14	,	,	PUNCT
fueconorg-4784	201	15	dagwell	dagwell	PROPN
fueconorg-4784	201	16	,	,	PUNCT
fueconorg-4784	201	17	r.	r.	PROPN
fueconorg-4784	201	18	&	&	CCONJ
fueconorg-4784	201	19	wines	wines	PROPN
fueconorg-4784	201	20	,	,	PUNCT
fueconorg-4784	201	21	g.	g.	PROPN
fueconorg-4784	201	22	(	(	PUNCT
fueconorg-4784	201	23	2004	2004	NUM
fueconorg-4784	201	24	)	)	PUNCT
fueconorg-4784	201	25	.	.	PUNCT
fueconorg-4784	202	1	corporate	corporate	ADJ
fueconorg-4784	202	2	accounting	accounting	NOUN
fueconorg-4784	202	3	in	in	ADP
fueconorg-4784	202	4	australia	australia	PROPN
fueconorg-4784	202	5	.	.	PUNCT
fueconorg-4784	203	1	sydney	sydney	PROPN
fueconorg-4784	203	2	:	:	PUNCT
fueconorg-4784	203	3	unsw	unsw	PROPN
fueconorg-4784	203	4	press	press	NOUN
fueconorg-4784	203	5	book	book	NOUN
fueconorg-4784	203	6	.	.	PUNCT
fueconorg-4784	204	1	international	international	ADJ
fueconorg-4784	204	2	accounting	accounting	PROPN
fueconorg-4784	204	3	standard	standard	PROPN
fueconorg-4784	204	4	board	board	PROPN
fueconorg-4784	204	5	.	.	PUNCT
fueconorg-4784	205	1	(	(	PUNCT
fueconorg-4784	205	2	2012	2012	NUM
fueconorg-4784	205	3	)	)	PUNCT
fueconorg-4784	205	4	.	.	PUNCT
fueconorg-4784	206	1	technical	technical	ADJ
fueconorg-4784	206	2	summary	summary	NOUN
fueconorg-4784	206	3	,	,	PUNCT
fueconorg-4784	206	4	ias	ias	PROPN
fueconorg-4784	206	5	21	21	NUM
fueconorg-4784	206	6	the	the	DET
fueconorg-4784	206	7	effects	effect	NOUN
fueconorg-4784	206	8	of	of	ADP
fueconorg-4784	206	9	changes	change	NOUN
fueconorg-4784	206	10	in	in	ADP
fueconorg-4784	206	11	foreign	foreign	ADJ
fueconorg-4784	206	12	exchange	exchange	NOUN
fueconorg-4784	206	13	rates	rate	NOUN
fueconorg-4784	206	14	,	,	PUNCT
fueconorg-4784	206	15	retrieved	retrieve	VERB
fueconorg-4784	206	16	from	from	ADP
fueconorg-4784	206	17	:	:	PUNCT
fueconorg-4784	206	18	https://www.iasplus.com/en/standards/ias/ias21	https://www.iasplus.com/en/standards/ias/ias21	NUM
fueconorg-4784	206	19	,	,	PUNCT
fueconorg-4784	206	20	accessed	access	VERB
fueconorg-4784	206	21	on	on	ADP
fueconorg-4784	206	22	:	:	PUNCT
fueconorg-4784	206	23	15.08.2018	15.08.2018	PROPN
fueconorg-4784	206	24	.	.	PUNCT
fueconorg-4784	207	1	kirk	kirk	PROPN
fueconorg-4784	207	2	,	,	PUNCT
fueconorg-4784	207	3	r.	r.	PROPN
fueconorg-4784	207	4	(	(	PUNCT
fueconorg-4784	207	5	2009	2009	NUM
fueconorg-4784	207	6	)	)	PUNCT
fueconorg-4784	207	7	.	.	PUNCT
fueconorg-4784	208	1	ifrs	ifrs	PROPN
fueconorg-4784	208	2	:	:	PUNCT
fueconorg-4784	208	3	a	a	DET
fueconorg-4784	208	4	quick	quick	ADJ
fueconorg-4784	208	5	reference	reference	NOUN
fueconorg-4784	208	6	guide	guide	NOUN
fueconorg-4784	208	7	.	.	PUNCT
fueconorg-4784	209	1	burlington	burlington	PROPN
fueconorg-4784	209	2	:	:	PUNCT
fueconorg-4784	210	1	elsevier	elsevier	PROPN
fueconorg-4784	210	2	.	.	PUNCT
fueconorg-4784	211	1	krimpmann	krimpmann	PROPN
fueconorg-4784	211	2	,	,	PUNCT
fueconorg-4784	211	3	a.	a.	NOUN
fueconorg-4784	211	4	(	(	PUNCT
fueconorg-4784	211	5	2015	2015	NUM
fueconorg-4784	211	6	)	)	PUNCT
fueconorg-4784	211	7	.	.	PUNCT
fueconorg-4784	212	1	principles	principle	NOUN
fueconorg-4784	212	2	of	of	ADP
fueconorg-4784	212	3	group	group	NOUN
fueconorg-4784	212	4	accounting	account	VERB
fueconorg-4784	212	5	under	under	ADP
fueconorg-4784	212	6	ifrs	ifrs	PROPN
fueconorg-4784	212	7	.	.	PUNCT
fueconorg-4784	213	1	west	west	PROPN
fueconorg-4784	213	2	sussex	sussex	PROPN
fueconorg-4784	213	3	:	:	PUNCT
fueconorg-4784	213	4	john	john	PROPN
fueconorg-4784	213	5	wiley	wiley	PROPN
fueconorg-4784	213	6	&	&	CCONJ
fueconorg-4784	213	7	sons	sons	PROPN
fueconorg-4784	213	8	,	,	PUNCT
fueconorg-4784	213	9	ltd	ltd	PROPN
fueconorg-4784	213	10	.	.	PROPN
fueconorg-4784	213	11	mackenzie	mackenzie	PROPN
fueconorg-4784	213	12	,	,	PUNCT
fueconorg-4784	213	13	b.	b.	PROPN
fueconorg-4784	213	14	,	,	PUNCT
fueconorg-4784	213	15	coetsee	coetsee	PROPN
fueconorg-4784	213	16	,	,	PUNCT
fueconorg-4784	213	17	d.	d.	PROPN
fueconorg-4784	213	18	,	,	PUNCT
fueconorg-4784	213	19	njikizana	njikizana	PROPN
fueconorg-4784	213	20	,	,	PUNCT
fueconorg-4784	213	21	t.	t.	PROPN
fueconorg-4784	213	22	,	,	PUNCT
fueconorg-4784	213	23	chamboko	chamboko	PROPN
fueconorg-4784	213	24	,	,	PUNCT
fueconorg-4784	213	25	r.	r.	PROPN
fueconorg-4784	213	26	,	,	PUNCT
fueconorg-4784	213	27	colyvas	colyvas	PROPN
fueconorg-4784	213	28	,	,	PUNCT
fueconorg-4784	213	29	b.	b.	PROPN
fueconorg-4784	213	30	&	&	CCONJ
fueconorg-4784	213	31	hanekom	hanekom	PROPN
fueconorg-4784	213	32	,	,	PUNCT
fueconorg-4784	213	33	b.	b.	PROPN
fueconorg-4784	213	34	(	(	PUNCT
fueconorg-4784	213	35	2013	2013	NUM
fueconorg-4784	213	36	)	)	PUNCT
fueconorg-4784	213	37	.	.	PUNCT
fueconorg-4784	214	1	interpretation	interpretation	NOUN
fueconorg-4784	214	2	and	and	CCONJ
fueconorg-4784	214	3	application	application	NOUN
fueconorg-4784	214	4	of	of	ADP
fueconorg-4784	214	5	international	international	ADJ
fueconorg-4784	214	6	financial	financial	ADJ
fueconorg-4784	214	7	reporting	reporting	NOUN
fueconorg-4784	214	8	standards	standard	NOUN
fueconorg-4784	214	9	.	.	PUNCT
fueconorg-4784	215	1	new	new	PROPN
fueconorg-4784	215	2	jersey	jersey	PROPN
fueconorg-4784	215	3	:	:	PUNCT
fueconorg-4784	215	4	john	john	PROPN
fueconorg-4784	215	5	wiley	wiley	PROPN
fueconorg-4784	215	6	&	&	CCONJ
fueconorg-4784	215	7	sons	sons	PROPN
fueconorg-4784	215	8	,	,	PUNCT
fueconorg-4784	215	9	inc	inc	PROPN
fueconorg-4784	215	10	.	.	PUNCT
fueconorg-4784	216	1	the	the	DET
fueconorg-4784	216	2	key	key	ADJ
fueconorg-4784	216	3	issues	issue	NOUN
fueconorg-4784	216	4	in	in	ADP
fueconorg-4784	216	5	the	the	DET
fueconorg-4784	216	6	translation	translation	NOUN
fueconorg-4784	216	7	of	of	ADP
fueconorg-4784	216	8	the	the	DET
fueconorg-4784	216	9	financial	financial	ADJ
fueconorg-4784	216	10	statements	statement	NOUN
fueconorg-4784	216	11	of	of	ADP
fueconorg-4784	216	12	multinational	multinational	ADJ
fueconorg-4784	216	13	companies	company	NOUN
fueconorg-4784	216	14	195	195	NUM
fueconorg-4784	216	15	madura	madura	NOUN
fueconorg-4784	216	16	,	,	PUNCT
fueconorg-4784	216	17	j.	j.	PROPN
fueconorg-4784	216	18	(	(	PUNCT
fueconorg-4784	216	19	2012	2012	NUM
fueconorg-4784	216	20	)	)	PUNCT
fueconorg-4784	216	21	.	.	PUNCT
fueconorg-4784	217	1	international	international	ADJ
fueconorg-4784	217	2	financial	financial	ADJ
fueconorg-4784	217	3	management	management	NOUN
fueconorg-4784	217	4	.	.	PUNCT
fueconorg-4784	218	1	mason	mason	PROPN
fueconorg-4784	218	2	:	:	PUNCT
fueconorg-4784	218	3	south	south	PROPN
fueconorg-4784	218	4	western	western	PROPN
fueconorg-4784	218	5	cengage	cengage	PROPN
fueconorg-4784	218	6	learning	learning	PROPN
fueconorg-4784	218	7	.	.	PUNCT
fueconorg-4784	219	1	mirza	mirza	PROPN
fueconorg-4784	219	2	,	,	PUNCT
fueconorg-4784	219	3	a.	a.	PROPN
fueconorg-4784	219	4	&	&	CCONJ
fueconorg-4784	219	5	holt	holt	PROPN
fueconorg-4784	219	6	,	,	PUNCT
fueconorg-4784	219	7	g.	g.	PROPN
fueconorg-4784	219	8	(	(	PUNCT
fueconorg-4784	219	9	2011	2011	NUM
fueconorg-4784	219	10	)	)	PUNCT
fueconorg-4784	219	11	.	.	PUNCT
fueconorg-4784	220	1	practical	practical	ADJ
fueconorg-4784	220	2	implementation	implementation	NOUN
fueconorg-4784	220	3	guide	guide	NOUN
fueconorg-4784	220	4	and	and	CCONJ
fueconorg-4784	220	5	workbook	workbook	NOUN
fueconorg-4784	220	6	for	for	ADP
fueconorg-4784	220	7	ifrs	ifrs	PROPN
fueconorg-4784	220	8	.	.	PROPN
fueconorg-4784	221	1	3	3	NUM
fueconorg-4784	221	2	edition	edition	NOUN
fueconorg-4784	221	3	,	,	PUNCT
fueconorg-4784	221	4	new	new	PROPN
fueconorg-4784	221	5	jersey	jersey	PROPN
fueconorg-4784	221	6	:	:	PUNCT
fueconorg-4784	221	7	john	john	PROPN
fueconorg-4784	221	8	wiley	wiley	PROPN
fueconorg-4784	221	9	&	&	CCONJ
fueconorg-4784	221	10	sons	son	NOUN
fueconorg-4784	221	11	.	.	PUNCT
fueconorg-4784	222	1	pinto	pinto	NOUN
fueconorg-4784	222	2	,	,	PUNCT
fueconorg-4784	222	3	j.	j.	PROPN
fueconorg-4784	222	4	(	(	PUNCT
fueconorg-4784	222	5	2002	2002	NUM
fueconorg-4784	222	6	)	)	PUNCT
fueconorg-4784	222	7	.	.	PUNCT
fueconorg-4784	223	1	foreign	foreign	ADJ
fueconorg-4784	223	2	currency	currency	NOUN
fueconorg-4784	223	3	translation	translation	NOUN
fueconorg-4784	223	4	method	method	NOUN
fueconorg-4784	223	5	choice	choice	NOUN
fueconorg-4784	223	6	:	:	PUNCT
fueconorg-4784	223	7	insight	insight	NOUN
fueconorg-4784	223	8	from	from	ADP
fueconorg-4784	223	9	game	game	NOUN
fueconorg-4784	223	10	theory	theory	NOUN
fueconorg-4784	223	11	.	.	PUNCT
fueconorg-4784	224	1	journal	journal	PROPN
fueconorg-4784	224	2	of	of	ADP
fueconorg-4784	224	3	applied	apply	VERB
fueconorg-4784	224	4	business	business	NOUN
fueconorg-4784	224	5	research	research	NOUN
fueconorg-4784	224	6	,	,	PUNCT
fueconorg-4784	224	7	18	18	NUM
fueconorg-4784	224	8	(	(	PUNCT
fueconorg-4784	224	9	4	4	NUM
fueconorg-4784	224	10	)	)	PUNCT
fueconorg-4784	224	11	,	,	PUNCT
fueconorg-4784	224	12	25	25	NUM
fueconorg-4784	224	13	-	-	SYM
fueconorg-4784	224	14	34	34	NUM
fueconorg-4784	224	15	.	.	PUNCT
fueconorg-4784	225	1	revsine	revsine	PROPN
fueconorg-4784	225	2	,	,	PUNCT
fueconorg-4784	225	3	l.	l.	PROPN
fueconorg-4784	225	4	(	(	PUNCT
fueconorg-4784	225	5	1984	1984	NUM
fueconorg-4784	225	6	)	)	PUNCT
fueconorg-4784	225	7	.	.	PUNCT
fueconorg-4784	226	1	the	the	DET
fueconorg-4784	226	2	rationale	rationale	NOUN
fueconorg-4784	226	3	underlying	underlie	VERB
fueconorg-4784	226	4	the	the	DET
fueconorg-4784	226	5	functional	functional	ADJ
fueconorg-4784	226	6	currency	currency	NOUN
fueconorg-4784	226	7	choice	choice	NOUN
fueconorg-4784	226	8	.	.	PUNCT
fueconorg-4784	227	1	the	the	DET
fueconorg-4784	227	2	accounting	accounting	NOUN
fueconorg-4784	227	3	review	review	NOUN
fueconorg-4784	227	4	,	,	PUNCT
fueconorg-4784	227	5	59	59	NUM
fueconorg-4784	227	6	(	(	PUNCT
fueconorg-4784	227	7	3	3	NUM
fueconorg-4784	227	8	)	)	PUNCT
fueconorg-4784	227	9	,	,	PUNCT
fueconorg-4784	227	10	505	505	NUM
fueconorg-4784	227	11	-	-	SYM
fueconorg-4784	227	12	514	514	NUM
fueconorg-4784	227	13	.	.	PUNCT
fueconorg-4784	228	1	savić	savić	PROPN
fueconorg-4784	228	2	,	,	PUNCT
fueconorg-4784	228	3	b.	b.	PROPN
fueconorg-4784	228	4	(	(	PUNCT
fueconorg-4784	228	5	2011	2011	NUM
fueconorg-4784	228	6	)	)	PUNCT
fueconorg-4784	228	7	.	.	PUNCT
fueconorg-4784	229	1	specifičnosti	specifičnosti	PROPN
fueconorg-4784	229	2	konsolidovanog	konsolidovanog	PROPN
fueconorg-4784	229	3	finansijskog	finansijskog	VERB
fueconorg-4784	229	4	izveštaja	izveštaja	PROPN
fueconorg-4784	230	1	[	[	X
fueconorg-4784	230	2	the	the	DET
fueconorg-4784	230	3	specifics	specific	NOUN
fueconorg-4784	230	4	of	of	ADP
fueconorg-4784	230	5	consolidated	consolidated	ADJ
fueconorg-4784	230	6	financial	financial	ADJ
fueconorg-4784	230	7	statements	statement	NOUN
fueconorg-4784	230	8	]	]	PUNCT
fueconorg-4784	230	9	.	.	PUNCT
fueconorg-4784	231	1	računovodstvo	računovodstvo	PROPN
fueconorg-4784	231	2	,	,	PUNCT
fueconorg-4784	231	3	55	55	NUM
fueconorg-4784	231	4	(	(	PUNCT
fueconorg-4784	231	5	9	9	NUM
fueconorg-4784	231	6	-	-	SYM
fueconorg-4784	231	7	10	10	NUM
fueconorg-4784	231	8	)	)	PUNCT
fueconorg-4784	231	9	,	,	PUNCT
fueconorg-4784	231	10	35	35	NUM
fueconorg-4784	231	11	-	-	SYM
fueconorg-4784	231	12	47	47	NUM
fueconorg-4784	231	13	.	.	PUNCT
fueconorg-4784	232	1	singh	singh	PROPN
fueconorg-4784	232	2	,	,	PUNCT
fueconorg-4784	232	3	j.	j.	PROPN
fueconorg-4784	232	4	(	(	PUNCT
fueconorg-4784	232	5	2014	2014	NUM
fueconorg-4784	232	6	)	)	PUNCT
fueconorg-4784	232	7	.	.	PUNCT
fueconorg-4784	233	1	on	on	ADP
fueconorg-4784	233	2	the	the	DET
fueconorg-4784	233	3	efficacy	efficacy	NOUN
fueconorg-4784	233	4	of	of	ADP
fueconorg-4784	233	5	the	the	DET
fueconorg-4784	233	6	translation	translation	NOUN
fueconorg-4784	233	7	methods	method	NOUN
fueconorg-4784	233	8	and	and	CCONJ
fueconorg-4784	233	9	the	the	DET
fueconorg-4784	233	10	functional	functional	ADJ
fueconorg-4784	233	11	currency	currency	NOUN
fueconorg-4784	233	12	approach	approach	NOUN
fueconorg-4784	233	13	in	in	ADP
fueconorg-4784	233	14	reporting	report	VERB
fueconorg-4784	233	15	price	price	NOUN
fueconorg-4784	233	16	level	level	NOUN
fueconorg-4784	233	17	changes	change	NOUN
fueconorg-4784	233	18	.	.	PUNCT
fueconorg-4784	234	1	economic	economic	ADJ
fueconorg-4784	234	2	horizont	horizont	PROPN
fueconorg-4784	234	3	,	,	PUNCT
fueconorg-4784	234	4	16	16	NUM
fueconorg-4784	234	5	(	(	PUNCT
fueconorg-4784	234	6	2	2	NUM
fueconorg-4784	234	7	)	)	PUNCT
fueconorg-4784	234	8	,	,	PUNCT
fueconorg-4784	234	9	101	101	NUM
fueconorg-4784	234	10	-	-	SYM
fueconorg-4784	234	11	116	116	NUM
fueconorg-4784	234	12	.	.	PUNCT
fueconorg-4784	235	1	shahrokh	shahrokh	VERB
fueconorg-4784	235	2	,	,	PUNCT
fueconorg-4784	235	3	m.	m.	NOUN
fueconorg-4784	235	4	&	&	CCONJ
fueconorg-4784	235	5	saudagaran	saudagaran	PROPN
fueconorg-4784	235	6	,	,	PUNCT
fueconorg-4784	235	7	s.	s.	PROPN
fueconorg-4784	235	8	(	(	PUNCT
fueconorg-4784	235	9	2009	2009	NUM
fueconorg-4784	235	10	)	)	PUNCT
fueconorg-4784	235	11	.	.	PUNCT
fueconorg-4784	236	1	international	international	ADJ
fueconorg-4784	236	2	accounting	accounting	NOUN
fueconorg-4784	236	3	–	–	PUNCT
fueconorg-4784	236	4	a	a	DET
fueconorg-4784	236	5	user	user	NOUN
fueconorg-4784	236	6	perspective	perspective	NOUN
fueconorg-4784	236	7	.	.	PUNCT
fueconorg-4784	237	1	chicago	chicago	PROPN
fueconorg-4784	237	2	:	:	PUNCT
fueconorg-4784	238	1	wolters	wolters	PROPN
fueconorg-4784	238	2	kluwer	kluwer	PROPN
fueconorg-4784	238	3	business	business	PROPN
fueconorg-4784	238	4	.	.	PUNCT
fueconorg-4784	239	1	soremsem	soremsem	PROPN
fueconorg-4784	239	2	,	,	PUNCT
fueconorg-4784	239	3	s.	s.	PROPN
fueconorg-4784	239	4	m.	m.	PROPN
fueconorg-4784	239	5	,	,	PUNCT
fueconorg-4784	239	6	xu	xu	PROPN
fueconorg-4784	239	7	,	,	PUNCT
fueconorg-4784	239	8	z.	z.	PROPN
fueconorg-4784	239	9	&	&	CCONJ
fueconorg-4784	239	10	kyle	kyle	PROPN
fueconorg-4784	239	11	,	,	PUNCT
fueconorg-4784	239	12	d.	d.	PROPN
fueconorg-4784	239	13	(	(	PUNCT
fueconorg-4784	239	14	2012	2012	NUM
fueconorg-4784	239	15	)	)	PUNCT
fueconorg-4784	239	16	.	.	PUNCT
fueconorg-4784	240	1	currency	currency	NOUN
fueconorg-4784	240	2	translation	translation	NOUN
fueconorg-4784	240	3	’s	’s	PART
fueconorg-4784	240	4	effects	effect	NOUN
fueconorg-4784	240	5	on	on	ADP
fueconorg-4784	240	6	reported	report	VERB
fueconorg-4784	240	7	earnings	earning	NOUN
fueconorg-4784	240	8	and	and	CCONJ
fueconorg-4784	240	9	equity	equity	NOUN
fueconorg-4784	240	10	:	:	PUNCT
fueconorg-4784	240	11	an	an	DET
fueconorg-4784	240	12	instructional	instructional	ADJ
fueconorg-4784	240	13	case	case	NOUN
fueconorg-4784	240	14	.	.	PUNCT
fueconorg-4784	241	1	issues	issue	NOUN
fueconorg-4784	241	2	in	in	ADP
fueconorg-4784	241	3	accounting	accounting	NOUN
fueconorg-4784	241	4	education	education	NOUN
fueconorg-4784	241	5	,	,	PUNCT
fueconorg-4784	241	6	27	27	NUM
fueconorg-4784	241	7	(	(	PUNCT
fueconorg-4784	241	8	3	3	NUM
fueconorg-4784	241	9	)	)	PUNCT
fueconorg-4784	241	10	,	,	PUNCT
fueconorg-4784	241	11	837	837	NUM
fueconorg-4784	241	12	-	-	SYM
fueconorg-4784	241	13	854	854	NUM
fueconorg-4784	241	14	.	.	PUNCT
fueconorg-4784	242	1	škarić	škarić	ADJ
fueconorg-4784	242	2	-	-	PUNCT
fueconorg-4784	242	3	jovanović	jovanović	PROPN
fueconorg-4784	242	4	,	,	PUNCT
fueconorg-4784	242	5	к	к	X
fueconorg-4784	242	6	.	.	PROPN
fueconorg-4784	242	7	&	&	CCONJ
fueconorg-4784	242	8	radovanović	radovanović	PROPN
fueconorg-4784	242	9	,	,	PUNCT
fueconorg-4784	242	10	r.	r.	PROPN
fueconorg-4784	242	11	(	(	PUNCT
fueconorg-4784	242	12	1998	1998	NUM
fueconorg-4784	242	13	)	)	PUNCT
fueconorg-4784	242	14	.	.	PUNCT
fueconorg-4784	243	1	koncepcije	koncepcije	NOUN
fueconorg-4784	243	2	bilansa	bilansa	PROPN
fueconorg-4784	244	1	[	[	X
fueconorg-4784	244	2	conceptions	conception	NOUN
fueconorg-4784	244	3	of	of	ADP
fueconorg-4784	244	4	financial	financial	ADJ
fueconorg-4784	244	5	statements	statement	NOUN
fueconorg-4784	244	6	]	]	PUNCT
fueconorg-4784	244	7	.	.	PUNCT
fueconorg-4784	245	1	beograd	beograd	PROPN
fueconorg-4784	245	2	:	:	PUNCT
fueconorg-4784	245	3	faculty	faculty	NOUN
fueconorg-4784	245	4	of	of	ADP
fueconorg-4784	245	5	economics	economic	NOUN
fueconorg-4784	245	6	,	,	PUNCT
fueconorg-4784	245	7	university	university	NOUN
fueconorg-4784	245	8	of	of	ADP
fueconorg-4784	245	9	belgrade	belgrade	PROPN
fueconorg-4784	245	10	.	.	PUNCT
fueconorg-4784	246	1	wang	wang	PROPN
fueconorg-4784	246	2	,	,	PUNCT
fueconorg-4784	246	3	p.	p.	NOUN
fueconorg-4784	246	4	(	(	PUNCT
fueconorg-4784	246	5	2009	2009	NUM
fueconorg-4784	246	6	)	)	PUNCT
fueconorg-4784	246	7	.	.	PUNCT
fueconorg-4784	247	1	the	the	DET
fueconorg-4784	247	2	economics	economic	NOUN
fueconorg-4784	247	3	of	of	ADP
fueconorg-4784	247	4	foreign	foreign	ADJ
fueconorg-4784	247	5	exchange	exchange	NOUN
fueconorg-4784	247	6	and	and	CCONJ
fueconorg-4784	247	7	global	global	ADJ
fueconorg-4784	247	8	finance	finance	NOUN
fueconorg-4784	247	9	.	.	PUNCT
fueconorg-4784	248	1	hull	hull	NOUN
fueconorg-4784	248	2	:	:	PUNCT
fueconorg-4784	248	3	springer	springer	NOUN
fueconorg-4784	248	4	.	.	PUNCT
fueconorg-4784	249	1	ključna	ključna	PROPN
fueconorg-4784	249	2	pitanja	pitanja	PROPN
fueconorg-4784	249	3	prevođenja	prevođenja	PROPN
fueconorg-4784	249	4	finansijskih	finansijskih	PROPN
fueconorg-4784	249	5	izveštaja	izveštaja	PROPN
fueconorg-4784	249	6	multinacionalnih	multinacionalnih	PROPN
fueconorg-4784	249	7	kompanija	kompanija	PROPN
fueconorg-4784	249	8	intenziviranje	intenziviranje	PROPN
fueconorg-4784	249	9	međunarodne	međunarodne	PROPN
fueconorg-4784	249	10	trgovine	trgovine	PROPN
fueconorg-4784	249	11	,	,	PUNCT
fueconorg-4784	249	12	razvoj	razvoj	ADJ
fueconorg-4784	249	13	različitih	različitih	NOUN
fueconorg-4784	249	14	oblika	oblika	PROPN
fueconorg-4784	249	15	poslovne	poslovne	PROPN
fueconorg-4784	249	16	saradnje	saradnje	PROPN
fueconorg-4784	249	17	van	van	PROPN
fueconorg-4784	249	18	nacionalnih	nacionalnih	PROPN
fueconorg-4784	249	19	granica	granica	PROPN
fueconorg-4784	249	20	koprodukcija	koprodukcija	PROPN
fueconorg-4784	249	21	,	,	PUNCT
fueconorg-4784	249	22	transfer	transfer	NOUN
fueconorg-4784	249	23	tehnologije	tehnologije	NOUN
fueconorg-4784	249	24	,	,	PUNCT
fueconorg-4784	249	25	zajednička	zajednička	PROPN
fueconorg-4784	249	26	ulaganja	ulaganja	PROPN
fueconorg-4784	249	27	,	,	PUNCT
fueconorg-4784	249	28	strategijske	strategijske	ADJ
fueconorg-4784	249	29	alijanse	alijanse	NOUN
fueconorg-4784	249	30	,	,	PUNCT
fueconorg-4784	249	31	strane	strane	PROPN
fueconorg-4784	249	32	direktne	direktne	PROPN
fueconorg-4784	249	33	investicije	investicije	NOUN
fueconorg-4784	249	34	,	,	PUNCT
fueconorg-4784	250	1	kao	kao	PROPN
fueconorg-4784	250	2	i	i	PRON
fueconorg-4784	250	3	dinamične	dinamične	VERB
fueconorg-4784	250	4	promene	promene	PROPN
fueconorg-4784	250	5	poslovnog	poslovnog	PROPN
fueconorg-4784	250	6	okruženja	okruženja	PROPN
fueconorg-4784	250	7	,	,	PUNCT
fueconorg-4784	250	8	zahtevaju	zahtevaju	VERB
fueconorg-4784	250	9	da	da	PROPN
fueconorg-4784	250	10	menadžment	menadžment	PROPN
fueconorg-4784	250	11	preduzeća	preduzeća	X
fueconorg-4784	250	12	preusmeri	preusmeri	ADJ
fueconorg-4784	250	13	poslovno	poslovno	PROPN
fueconorg-4784	250	14	razmišljanje	razmišljanje	PROPN
fueconorg-4784	250	15	sa	sa	PROPN
fueconorg-4784	251	1	lokalnog	lokalnog	PROPN
fueconorg-4784	251	2	na	na	PROPN
fueconorg-4784	251	3	globalni	globalni	PROPN
fueconorg-4784	251	4	pristup	pristup	PROPN
fueconorg-4784	251	5	.	.	PUNCT
fueconorg-4784	252	1	multinacionalne	multinacionalne	PROPN
fueconorg-4784	252	2	kompanije	kompanije	PROPN
fueconorg-4784	252	3	predstavljaju	predstavljaju	PROPN
fueconorg-4784	252	4	nosioce	nosioce	PROPN
fueconorg-4784	252	5	poslovanja	poslovanja	PROPN
fueconorg-4784	252	6	u	u	NOUN
fueconorg-4784	252	7	globalnim	globalnim	NOUN
fueconorg-4784	252	8	okvirima	okvirima	PROPN
fueconorg-4784	252	9	.	.	PUNCT
fueconorg-4784	253	1	cilj	cilj	PROPN
fueconorg-4784	253	2	rada	rada	PROPN
fueconorg-4784	253	3	je	je	PROPN
fueconorg-4784	253	4	da	da	PROPN
fueconorg-4784	253	5	ukaže	ukaže	PROPN
fueconorg-4784	253	6	na	na	INTJ
fueconorg-4784	253	7	ključne	ključne	NOUN
fueconorg-4784	253	8	izazove	izazove	ADJ
fueconorg-4784	253	9	sa	sa	PROPN
fueconorg-4784	253	10	kojima	kojima	PROPN
fueconorg-4784	253	11	se	se	PROPN
fueconorg-4784	253	12	menadžment	menadžment	PROPN
fueconorg-4784	253	13	multinacionalnih	multinacionalnih	PROPN
fueconorg-4784	253	14	kompanija	kompanija	PROPN
fueconorg-4784	253	15	suočava	suočava	PROPN
fueconorg-4784	253	16	prilikom	prilikom	PROPN
fueconorg-4784	253	17	prevođenja	prevođenja	PROPN
fueconorg-4784	253	18	transakcija	transakcija	NOUN
fueconorg-4784	253	19	u	u	PROPN
fueconorg-4784	253	20	stranoj	stranoj	VERB
fueconorg-4784	253	21	valuti	valuti	NOUN
fueconorg-4784	253	22	i	i	PRON
fueconorg-4784	253	23	finansijskih	finansijskih	VERB
fueconorg-4784	253	24	izveštaja	izveštaja	PRON
fueconorg-4784	253	25	inostranog	inostranog	PROPN
fueconorg-4784	253	26	poslovanja	poslovanja	NOUN
fueconorg-4784	253	27	za	za	PROPN
fueconorg-4784	254	1	potrebe	potrebe	PROPN
fueconorg-4784	254	2	sastavljanja	sastavljanja	PROPN
fueconorg-4784	254	3	konsolidovanih	konsolidovanih	PROPN
fueconorg-4784	254	4	finansijskih	finansijskih	PROPN
fueconorg-4784	254	5	izveštaja	izveštaja	PROPN
fueconorg-4784	254	6	.	.	PUNCT
fueconorg-4784	255	1	dodatno	dodatno	PROPN
fueconorg-4784	255	2	,	,	PUNCT
fueconorg-4784	255	3	u	u	PROPN
fueconorg-4784	255	4	radu	radu	PROPN
fueconorg-4784	255	5	se	se	PROPN
fueconorg-4784	255	6	istražuje	istražuje	PROPN
fueconorg-4784	255	7	da	da	PROPN
fueconorg-4784	255	8	li	li	PROPN
fueconorg-4784	255	9	je	je	PROPN
fueconorg-4784	255	10	izbor	izbor	PROPN
fueconorg-4784	255	11	funkcionalne	funkcionalne	PROPN
fueconorg-4784	255	12	valute	valute	NOUN
fueconorg-4784	255	13	i	i	PRON
fueconorg-4784	255	14	kursa	kursa	PROPN
fueconorg-4784	255	15	razmene	razmene	PROPN
fueconorg-4784	255	16	moguće	moguće	PROPN
fueconorg-4784	255	17	posmatrati	posmatrati	PROPN
fueconorg-4784	255	18	kao	kao	PROPN
fueconorg-4784	255	19	instrumente	instrumente	PROPN
fueconorg-4784	255	20	politike	politike	PROPN
fueconorg-4784	255	21	finansijskog	finansijskog	PROPN
fueconorg-4784	255	22	izveštavanja	izveštavanja	PROPN
fueconorg-4784	255	23	.	.	PUNCT
fueconorg-4784	256	1	ključne	ključne	PROPN
fueconorg-4784	256	2	reči	reči	NOUN
fueconorg-4784	256	3	:	:	PUNCT
fueconorg-4784	256	4	konsolidovani	konsolidovani	ADJ
fueconorg-4784	256	5	finansijski	finansijski	PROPN
fueconorg-4784	256	6	izveštaji	izveštaji	NOUN
fueconorg-4784	256	7	,	,	PUNCT
fueconorg-4784	256	8	msfi	msfi	PROPN
fueconorg-4784	256	9	,	,	PUNCT
fueconorg-4784	256	10	kurs	kurs	PROPN
fueconorg-4784	256	11	razmene	razmene	PROPN
fueconorg-4784	256	12	,	,	PUNCT
fueconorg-4784	256	13	računovodstvena	računovodstvena	NOUN
fueconorg-4784	256	14	izloženost	izloženost	NOUN
fueconorg-4784	256	15	.	.	PUNCT