When the current rate method is used, any exchange rate change adjustment to a parent's Dividend Receivable from its foreign subsidiary is reported as an adjustment to the OCI-Translation Adjustment account (bypassing earnings).
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Q32: When the current rate method is used,
Q33: When the current rate method is used,
Q34: When the current rate method is used,
Q35: When the current rate method is used,
Q36: When the current rate method is used,
Q38: When the current rate method is used,
Q39: When the current rate method is used
Q40: When the current rate method is used,
Q41: _ Before a foreign subsidiary's financial position
Q42: _ Before a foreign subsidiary's financial position
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