NO.PZ2023040501000080
问题如下：
Ambleu complies with IFRS, and its presentation currency is the Norvoltian krone (NVK). Ambleu’s two subsidiaries, Ngcorp and Cendaró, have different functional currencies: Ngcorp uses the Bindiar franc (₣B) and Cendaró uses the Crenland guinea (CRG).
Yu first analyzes the following transactions:
Transaction 2: Ngcorp obtains a loan in Bindiar francs on 1 June 2016 from a European bank with the Norvoltian krone as its presentation currency.
She determines the method that Ambleu would use to translate Transaction 2 into its 31 December 2016 consolidated financial statements.
Yu’s determination regarding Transaction 2 should be based on the currency of the:
选项：
A.loan
bank
borrower
解释：
The currency of Ngcorp as the borrowing foreign subsidiary, relative to that of Ambleu, determines Ambleu’s choice of translation method for Transaction 2. Because Ngcorp’s functional currency is the Bindiar franc and Ambleu’s presentation currency is the Norvoltian krone, the current rate method rather than the temporal method should be used. Regardless of the currency in which the loan is denominated, the loan is first recorded in Ngcorp’s financial statements. Then, Ngcorp’s financial statements, which include the bank loan, are translated into Ambleu’s consolidated financial statements.
老师，Transaction 2: Ngcorp obtains a loan in Bindiar francs on 1 June 2016 from a European bank with the Norvoltian krone as its presentation currency.这句话就看不懂，“Ngcorp obtains a loan in Bindiar francs”这个不就是指loan的币种是BF吗，他记账基于BF，为什么不对呢？这道题目怎么理解呢
