#2991381
cé acu an féidir leis an máthaireintiteas gan a ainmniú mar riosca fálaithe ach na difríochtaí luacha de bharr athrú sa ráta malairte a eascraíonn as difríocht idir airgeadraí feidhmiúla an mháthaireintitis agus a oibríocht eachtrach, nó an féidir leis freisin a ainmniú mar riosca fálaithe na difríochtaí luacha de bharr athrú sa ráta malairte a eascraíonn as an difríocht idir airgeadra cur i láthair ráitis airgeadais comhdhlúite an mháthaireintitis agus airgeadra feidhmiúil na hoibríochta eachtraí;
whether the parent entity may designate as a hedged risk only the foreign exchange differences arising from a difference between the functional currencies of the parent entity and its foreign operation, or whether it may also designate as the hedged risk the foreign exchange differences arising from the difference between the presentation currency of the parent entity’s consolidated financial statements and the functional currency of the foreign operation;