You should use the yearly average rate as at the accounts closing date. 你应采用该年度截至帐目结算日的平均兑换率。
At each balance sheet date, the net unrealised gains or losses arising from the changes in fair value of other investments are recognised in the profit and loss account. 于每个结算日，其他投资的公允值出现变动而产生的未变现收益或亏损净额，会于损益帐确认。
