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FILL IN THE CORRECT EXCHANGE RATES (IN GREEN). WHAT RATES DO I USE WHERE. Appendix 6-1 Temporal method See notes below Exchang Restated Ssim-Tech India

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FILL IN THE CORRECT EXCHANGE RATES (IN GREEN). WHAT RATES DO I USE WHERE.

Appendix 6-1 Temporal method See notes below Exchang Restated Ssim-Tech India Temporal Method e Rate n US 3111212014 3111212015 Rupees (R) in Millions Consolidated Statement of Financial Position 500,000 1,300,000 Accounts receivable 1,100,000 1,200,000 1,500,000 Fixed assets 9,000,000 8,000,000 Total Assets HHHH 11.100,000 Liabilities and Stockholders Equity Accounts payable 2,200,000 2,400,000 4,400,000 3,100,000 2,000,000 2,000,000 Capital stock see note #1 below 3,200,000 Retained earnings 3,600,000 77,907.00 anslation adjustmen cumulative (Note #2 Liabilities and Stockholders Eguit 11.100.000 77.907.00 Net Income R 1.130.000 1.090.000 Retained earnings 1'1 2,760,000 3,200,000 77,907.00 Less Dividends 689,999 690,000 Retained earnings 12/31 R 3.200.001 3.600.000 77,907.00 Restated n US Rupees (R) in Millions 3111212014 3111212015 Consolidated Statement of Profit Continuing operations Revenue 9,600,000 10,000,000 Cost of sales 5,620,000 5,950,000 Depreciation 1,000,000 1,000,000 (1,500,000): 1,493,000 Other Expenses Aggregate exchange gain or lose) Profit Before Tax 1,480,000 1,557,000 ncome Tax Expense 350,000 467,000 Pro it or the Year rom Lontinuing 1.13 U.UUU 1 UUU,UUU Notes Current Method Income 170,083.60 #1 Capital stock and fixed assets were acquired at an historical rate of .02 Rupees #2 Cumulative translation is not necessary because adjustments are in income Inventory purchases 6,250,000

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