Question $14$

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Translation and Remeasurement Gain and Loss

Asda is a British supermarket chain owned by Wal$-$Mart Stores, Inc. Assume that the following data relate to Asda's activities for $2017($in millions$).$

$\backslash$table$[[$Net assets $($liabilities$)$ reported at fair value, January $1,2017,1,120$