Item to consider:	Match Association to Item by inserting the correct #		#	Association: Match Concepts/Comments to the best related Item (Random order below)
Acquisition Differential			1	contribute to the use of assets or resources of the new activity but retains title and control of these assets and resources
Private Companies			2	means offsetting the risk exposure rising from foreign exchange (or interest rate, or price) fluctuations from those who wish to avoid it to those who are willing to assume it
Forward Rate			3	results from the translation of foreign-currency-denominated financial statements into the parent consolidated financial statements
A Special-Purpose Entity			4	Is calculated separately in step transactions until control is acquired
Translation Exposure			5	means the subsidiary has economic reliance / dependence on the parent.
Joint operators			6	can consolidate or use the cost, equity, or fair value methods under ASPE
Hedging			7	is an entity created to accomplish a very specific business activity
Joint venture			8	is the currency of the primary economic environment in which the entity operates
Integrated			9	is an arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.
Functional Currency			10	is the rate agreed to today for exchanging currency at a future date