Close & consolidation

FX & translation

ECB rates pulled daily; IAS 21 / ASC 830 rule application by entity GAAP. Manual overrides require justification and flow to the defensibility log.

Active rates for FY2025 close
PairTypeRateSourceDateJustification
EUR → USDCLOSING1.0842ECB2025-12-31—
EUR → USDAVERAGE1.0791ECB2025-12-31—
EUR → USDHISTORICAL1.0500ECB2025-12-31Acquisition-date weighted average per IAS 21.39
EUR → USDOPENING1.0755ECB2025-09-30—
SGD → USDCLOSING0.7421ECB2025-12-31ECB cross-rate via EUR
SGD → USDAVERAGE0.7388ECB2025-12-31ECB-derived period average
SGD → USDHISTORICAL0.7405ECB2025-12-31Acquisition-date weighted average per IAS 21.39
SGD → USDOPENING0.7418ECB2025-09-30—