Valsts valodas centra izstrādātie grāmatvedības, vadībzinātnes, tirgvedības un tirdzniecības termini

Konteksts: [..] Assets and liabilities denominated in foreign currency shall be translated at the spot rate of exchange ruling on the balance sheet date. [..]
Avots: Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC)