A foreign subsidiary of fun corporation has one asset inventory and no liabilities the functional currency for the subsidiary is the yuan the inventory was acquired for $100,000$ won when the exchange rate was $$\mathrm{.}16$ equals one yawn consolidated statements are to be produced in a current exchange rate is $$\mathrm{.}12$ equals one yarn which of the following statements is true for the consolidated financial statements a remeasurement game must be reported a positive translation adjustment must be reported in negative translation adjustment must be reported remeasurement loss must be reported