Special method (See Chapter 6 of the Vernimmen) A special method of translation is used for subsidiaries located in hyperinflationary countries. The special method is based on restatements made by applying a general price index. Items such as monetary items that are already stated at the measuring unit at the balance sheet date are not restated. Other items are restated based on the change in the general price index between the date those items were acquired or incurred and the date of producing the consolidated accounts. Special method (See Chapter 6 of the Vernimmen) A special method of translation is used for subsidiaries located in hyperinflationary countries. The special method is based on restatements made by applying a general price index. Items such as monetary items that are already stated at the measuring unit at the balance sheet date are not restated. Other items are restated based on the change in the general price index between the date those items were acquired or incurred and the date of producing the consolidated accounts. See all terms in the dictionary of finance To know more about it, look at what we have already written on this subject :

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Definitions of terms begining with the same letter as "Special method" :

SEC SEO SPA SPAC SPV STEP Salam Sale-leaseback Sales Salvage value Samurai bond Scale problem Scenario analysis Scissors effect Scope of consolidation Seasoned equity offering, SEO Second proposition of the Modigliani-Miller theorem Secondary market Secondary share offering Securities lending Securitisation Securitisation buy-out Securitisation vehicle Security Security market line Seed capital Self-control Self-hedging Self-mimicry Selling group Semi-strong efficient market Senior debt Sensitivity analysis Separation theorem Service cost Settlement date Shadow rating Share Share buyback Share cum debt warrant Share exchange offer

Share purchase agreement, SPA Shareholder return Shareholder structure Shareholders Shareholders’ agreement Shareholders’ equity Shares with multiple voting rights Short (position) Short Term European Paper Shotgun clause Signal Signalling theory Significant influence Silent partner Size premium Small cap Soft currency Soft rationing Solvency Solvency II Solvency risk Solvency-and-liquidity analysis Sovereign spread Sovereign-wealth fund Special method Special purpose acquisition vehicles Special-purpose vehicle, SPV Specific risk Speculation Speculative grade Spin-off Split Split rating Split-off Split-up Spot date Spot price Spread Squeeze-out Stability principle Stakebuilding

Stand-alone valuation Standard deviation Start-up costs Statement of changes in financial position Stewardship Stock Stock options Stock-picking approach Straight bond Straight line depreciation Strategic assets (poison pills) Strategic value Strike price Strip financing Strong-efficient market Structural basis of debt Structured product Structurer Stub equity Subordinated debt Subscription parity Subscription right Subscription warrant Subsidiary Sukuk Sum-of-the-parts method Supplier credit Supply chain Support level Survivorship bias Swap Swap point Swap-driven Eurobond Swaption Sweetener Syndicated loan Synergy Synthetic lease Synthetic rating Systematic risk