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This excerpt taken from the WYN 10-K filed Feb 27, 2009. Accumulated
Other Comprehensive Income (Loss)
Accumulated other comprehensive income (loss) consists of
accumulated foreign currency translation adjustments,
accumulated unrealized gains and losses on derivative
instruments designated as cash flow hedges and pension related
costs. Foreign currency translation adjustments exclude income
taxes related to indefinite investments in foreign subsidiaries.
Assets and liabilities of foreign subsidiaries having
non-U.S.-dollar
functional currencies are translated at exchange rates at the
Consolidated Balance Sheet dates. Revenues and expenses are
translated at average exchange rates during the periods
presented. The gains or losses resulting from translating
foreign currency financial statements into U.S. dollars,
net of hedging gains or losses and taxes, are included in
accumulated other comprehensive income on the Consolidated
Balance Sheets. Gains or losses resulting from foreign currency
transactions are included in the Consolidated and Combined
Statements of Operations.
This excerpt taken from the WYN 10-K filed Feb 29, 2008. Accumulated
Other Comprehensive Income (Loss)
Accumulated other comprehensive income (loss) consists of
accumulated foreign currency translation adjustments,
accumulated unrealized gains and losses on derivative
instruments designated as cash flow hedges and pension related
costs. Foreign currency translation adjustments exclude income
taxes related to indefinite investments in foreign subsidiaries.
Assets and liabilities of foreign subsidiaries having
non-U.S.-dollar
functional currencies are translated at exchange rates at the
Consolidated Balance Sheet dates. Revenues and expenses are
translated at average exchange rates during the periods
presented. The gains or losses resulting from translating
foreign currency financial statements into U.S. dollars,
net of hedging gains or losses and taxes, are included in
accumulated other comprehensive income on the Consolidated
Balance Sheets. Gains or losses resulting from foreign currency
transactions are included in the Consolidated and Combined
Statements of Income.
This excerpt taken from the WYN 10-K filed Mar 7, 2007. Accumulated
Other Comprehensive Income (Loss)
Accumulated other comprehensive income (loss) consists of
accumulated foreign currency translation adjustments,
accumulated unrealized gains and losses on derivative
instruments designated as cash flow hedges and pension related
costs. Foreign currency translation adjustments exclude income
taxes related to indefinite investments in foreign subsidiaries.
Assets and liabilities of foreign subsidiaries having
non-U.S.-dollar
functional
Table of Contents
currencies are translated at exchange rates at the Consolidated
and Combined Balance Sheet dates. Revenues and expenses are
translated at average exchange rates during the periods
presented. The gains or losses resulting from translating
foreign currency financial statements into U.S. dollars,
net of hedging gains or losses and taxes, are included in
accumulated other comprehensive income on the Consolidated and
Combined Balance Sheets. Gains or losses resulting from foreign
currency transactions are included in the Consolidated and
Combined Statements of Income.
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