Da Inglese a Italiano Affari/Finanza Contabilità/Amministrazione Consolidated financial statement

Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement, except when deferred in equity as qualifying cash flow hedges and qualifying net investment hedges.

Ho capito di cosa si tratta, ma come renderlo in italiano ?
Grazie in anticipo.
Manuela:-)