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Accounts of foreign companies are translated as follows: Assets and liabilities are translated at the official year-end closing rates Reserves and retained earnings are translated at historical rates Income statement items are translated at the average monthly exchange rates for the year for revenues and cost of products and services sold, and at the annual average rate for all other income statement items other than in the case of material transactions Items in the statement of cash flows are translated at the annual average exchange rate Thus, movements in short-term assets and liabilities are not directly comparable with the corresponding balance sheet movements, due to the currency translation impact, which is shown under a separate heading in the statement of cash flows: Effect of changes in foreign exchange rates : Gains or losses arising from the translation of the net assets of foreign consolidated subsidiaries, and those derived from the use of average exchange rates to determine income or loss, are recognized in Cumulative translation adjustment in stockholders equity and therefore have no impact on earnings, unless all or part of the corresponding investments are divested.



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Now, you want the stylesheet to process only the data. To accomplish this you must add a template that matches the xsl:stylesheet document element and applies the template to the data:





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positioning with respect to each other of the transmitting and receiving antennas (antennas directional patterns) The minimum attenuation obtained determines the maximum power of an interfering signal generated by one of the transmitters Next, for many events, a histogram of the acquired levels of the interfering signals is determined With the given interference probability and with the known receiver s endurable interference level, it is possible to evaluate, for the receiver, the maximum tolerable interfering signal power Power control of the interfering transmitters and soft handover gains at the cell borders (where interference are the strongest) are taken into consideration here The acceptable interference probability depends on the chosen model of interference scenario For example, 2 % interference probability between the DECT and UMTS systems is considered as the maximum value.

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They are adjusted to reflect long-term unrealized gains or losses on internal Group positions Translation of Balance Sheet Items Denominated in Foreign Currencies Third-Party Receivables and Payables Foreign currency receivables and payables are booked at the average exchange rate for the month in which they are recorded, and may be hedged Receivables and payables denominated in foreign currencies are translated at the December 31 exchange rate Unrealized differences arising from the translation of foreign currencies appear in the income statement Where a currency has been hedged forward, the translation adjustment reflected on the income statement is offset by the variation in fair value of the hedging instrument Intercompany Receivables and Payables Translation differences on short-term receivables and payables are included in net income using the same procedure as for third-party receivables and payables.

The Monte Carlo method of interference simulation yields the interference probability which is a measure in the performance evaluation of radio systems The state administration group of CEPT, together with the members of ETSI and international scientific bodies, worked out and inured the implementation of the simulation model of the Monte Carlo method in the form of a computer tool called SEAMCAT (Spectrum Engineering Advanced Monte Carlo Analysis Tool) [15,16] SEAMCAT is being distributed by ERO (European Radiocommunications Office) [17] The recently used version is SEAMCAT-2 and the beta-version SEAMCAT-3 is available for tests as of 2005 The SEAMCAT tool consists of four processing engines: the event generation engine, the distribution evaluation engine, the interference calculation engine and the limits evaluation engine Particular engines generate trials for the desired and interfering propagation paths.

It takes into account such effects as unwanted emission generation (in transmitters), their elimination (in receivers), wideband noise, background noise (antenna and man-made), intermodulation, receiver blocking, generation and elimination of co-channel and adjacent channel interference These effects are ascribed to three main categories of interference mechanisms: unwanted emission, intermodulation and receiver sensitivity The quantity and statistics of samples is determined by means of establishing the distribution function as well as correlation between the desired signal and various kinds of interfering signals and phenomena All the interference probability distributions are calculated with consideration of site interfering signal, related to emission masks of interfering transmitters, receiver mask (blocking process) or intermodulation attenuation The cumulative probability functions of interference can be evaluated for the following parameters: C/I (wanted signal to interference), C/ N + I (wanted signal to noise + interference) and I/N or N/ N + I .

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