Section 256a applies with the proviso that earnings resulting from currency translation are to be taken into account in the profit and loss account insofar as the assets, debt obligations or forward transactions are separately hedged by assets, debt obligations or other forward transactions in the same currency.
Home› Commercial & Company Law› HGB (EN)
Book 3 · Commercial records › Title 4 · Currency translation › Section 340h
Currency translation
←→ also move between sections