Assume that FASB 8 is still in effect instead of FASB 52. Construct a translation exposure report for Centralia Corporation and its affiliates that is the counterpart to Exhibit 10.6 in the text. Centralia and its affiliates carry inventory and fixed assets on the books at historical values.

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Translation Exposure Report for Centralia Corporation and Its Mexican and Spanish Affiliates, December 31, 2011 (in O00 Currency Units) Swiss Franc EXHIBIT 10.6 Canadian Dollar Mexican Peso Euro Assets Cash Accounts receivable Inventory Net fixed assets € 825 1,045 1,650 CD200 Ps 6,000 9,000 15,000 46,000 Ps 76,000 SF 4,400 € 7,920 SF Exposed assets CD200 Liabilities Accounts payable Notes payable SF 375 Ps 7,000 € 1,364 CD O 935 17,000 27,000 Ps 51,000 Long-term debt Exposed liabilities 3,520 € 5,819 € 2,101 CD 0 (SF375) Net exposure Ps 25,000 CD200