ulated foreign currency translation balance is the sum of all foreign currency translation adjustments made during the period. If the amount of the translation adjustment in the current year is a debit, it means that the foreign exchange rate has moved against the US Dollar during the period. This means that the amount of foreign currency that can be purchased with a given amount of US Dollars has decreased. If the amount of the translation adjustment in the current year is a credit, it means that the foreign exchange rate has moved in favour of the US Dollar during the period. This means that the amount of foreign currency that can be purchased with a given amount of US Dollars has increased