medium · Financial Accounting statement-of-cash-flows

Orion Global reported a $200,000 loss due to the translation of its foreign subsidiary's financial statements into U.S. dollars. The subsidiary's functional currency is the local currency.

Where does this loss appear on the Statement of Cash Flows?

  1. As an add-back to net income within cash flow from operating activities.
  2. As a cash outflow reported within the financing activities section of the statement.
  3. In a separate reconciliation line for the effect of exchange rate changes on cash.
  4. It does not appear anywhere on the Statement of Cash Flows.

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