Overview
Reconcile the accumulated foreign-operation translation reserve at ONE externally qualified disposal event under AASB121/IAS21 paragraphs48-48D. Signed opening parent CTA P and NCI CTA N are already correctly measured and allocated in reporting currency at disposal instant, after all current translation; positive reserve is credit/gain, negative debit/loss.
Protocol
x402 (POST)
Price
$0.0030
Payment Asset
USD Coin
Payment Network
eip155:8453
Category
uncategorized
Provider
finops
Indexed
2026-11-07 21:08:00
Health
Status
unknown
Latency (p50)
—
Uptime (30d)
—
Reliability Score
—
Last Checked
Never
Last Healthy
Never
Consecutive Failures
0
Input Schema
{
"body": {
"amount_denominator": 1,
"mode": "subsidiary_control_retained",
"nci_cta_n": 200,
"ownership_after_bp": 6000,
"ownership_before_bp": 8000,
"parent_cta_n": 800,
"report": {
"closing_nci_cta": {
"d": "1",
"n": "400"
},
"closing_parent_cta": {
"d": "1",
"n": "600"
},
"cta_reattributed_to_nci": {
"d": "1",
"n": "200"
},
"disposed_fraction": {
"d": "4",
"n": "1"
},
"nci_bridge_gap": {
"d": "1",
"n": "0"
},
"nci_cta_change": {
"d": "1",
"n": "200"
},
"nci_cta_derecognised": {
"d": "1",
"n": "0"
},
"opening_nci_cta": {
"d": "1",
"n": "200"
},
"opening_parent_cta": {
"d": "1",
"n": "800"
},
"parent_bridge_gap": {
"d": "1",
"n": "0"
},
"parent_cta_change": {
"d": "1",
"n": "-200"
},
"pl_recycling_gain": {
"d": "1",
"n": "0"
},
"retained_fraction": {
"d": "4",
"n": "3"
},
"total_bridge_gap": {
"d": "1",
"n": "0"
},
"total_cta_change": {
"d": "1",
"n": "0"
}
}
},
"bodyType": "json",
"method": "POST",
"type": "http"
}