Reading about Clean Surplus Violations. In the Example two companies are given Nokia and SAP. Says to focus on the Translation differences column for Nokia and the Exchange Differences column for SAP.
I understand the logic – that if the numbers are reversing then it’s not a violation of clean surplus (If it eventually nets to zero).
Where I’m confused is that for Nokia, it says that it is reversing and for SAP it is not. How can you tell by looking at the numbers? I cant tell at how they’re getting it.