The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.

可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。

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Conversion from RMB to foreign currencies shall be made at the exchange rates published by the People's Bank of China on the date of such conversion.

从人民币兑换外币的计算应以兑换当日由中国人民银行公布的汇率为准。

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Foreign exchange risks include transaction risk, conversion risk and economic risk.

外汇风险有交易风险、折算风险和经济风险三种类型。

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American Express earns revenues from card licensing fees, royalties on billings, charge volume, net spread revenue and cards in force, foreign exchange conversion revenue and also a share of the discount revenue earned by the operator.

FORBES: Quick Take