(NAR) VOL. 10 NO. 3 / JULY - SEPTEMBER 1999
3. Past due accounts should be revalued if their translation at currency exchange rates will result in realizing foreign exchange losses (in case of a devaluing foreign currency). On the other hand, these accounts need not be revalued if the prevailing exchange rate becomes higher and translation thereof will result in realizing a profit.Above amendment shall take effect immediately.