好似excluded, 不過要睇車隊嘅操作
覺得Haas 先係最受呢條影響
(p) All foreign exchange gains and losses recognised in profit or loss, whether arising from settlement and/or re-measurement of monetary items denominated in a foreign currency, or otherwise;
至愚至樂2022-10-11 23:32:30
仲可以adjust
(i) Foreign exchange transaction costs:
(i) Subject to Article 4.1(i)(ii), if a Reporting Group Entity incurs a cost for a transaction in a currency other than the F1 Team’s Presentation Currency, the F1 Team may choose to make an adjustment in the calculation of Relevant Costs to reflect the difference between such cost retranslated into the F1 Team’s Presentation Currency using the Applicable Rate, and the value at which those costs were recorded on initial recognition within Total Costs of the Reporting Group.
(ii) If an F1 Team chooses to make such an adjustment, it must be made for all costs within Total Costs of the Reporting Group that have been transacted in all currencies other than the F1 Team’s Presentation Currency, unless any such costs have otherwise been excluded from Total Costs of the Reporting Group pursuant to Article 3.