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Dollars per Swiss Franc January 1, 2014 $109 December 31, 2014 103 Average for 2014 106 Dividend declaration and payment date 108 Required Translate the

Dollars per Swiss Franc January 1, 2014 $109 December 31, 2014 103 Average for 2014 106 Dividend declaration and payment date 108 Required Translate the yearend balance sheet and income statement of the foreign subsidi

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