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17 An méid a athaicmítear go brabús nó caillteanas ón gcúlchiste um aistriú airgeadra eachtraigh i ráitis airgeadais chomhdhlúite an mháthaireintitis i leith na glaninfheistíochta san oibríocht eachtrach sin i gcomhréir le IAS 21 mír 48, is é sin an méid a chuirtear san áireamh i gcúlchiste um aistriú airgeadra eachtraigh an mháthaireintitis sin i ndáil leis an oibríocht eachtrach sin.
17 The amount reclassified to profit or loss from the foreign currency translation reserve in the consolidated financial statements of a parent in respect of the net investment in that foreign operation in accordance with IAS 21 paragraph 48 is the amount included in that parent’s foreign currency translation reserve in respect of that foreign operation.