- For contributions to capital or receive equity: Foreign currency buying rate of the bank where the company opened an account to get investors' capital at the date of contribution.
- For debts: the buying rate of the bank commercial company where the customer only at the time of payment transactions.
- for liabilities: selling rate of commercial banks where the company expects the transaction at the time of transactions.
- for purchases of assets or expenses to be paid immediately in foreign currency (not through the accounts payable): the buying rate of the commercial banks where the company made a payment.
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