The functional currency of garland inc.’s japanese subsidiary is the japanese yen. garland borrowed japanese yen as a partial hedge of its investment in the subsidiary. how should the transaction gain on the foreign currency borrowing be reported in garland’s consolidated financial statements in accordance with ifrs?

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the answer is b for dog

odd consecutive integers are odd integers that follow each other. they have a difference of 2 between every two numbers. if n is an odd integer, then n, n+2, n+4 and n+6 will be odd consecutive integers. the first number in the pattern is always the variable on its own or in this case, "n". examples.

it established new limitations on use and disclosure for marketing purposes, prohibited selling medical information, expanded individuals’ rights to accessing their own information, and to obtain restrictions from certain disclosures of protected heath information to health plans.