英語翻譯
1.A process is in place to ensure that nonroutine events and transactions,including significant reserves and estimates (including those requiring the use of accounting estimates and the application of judgment) are valid,documented,approved by the appropriate level,and recorded using the appropriate accounting treatment and in the proper accounting period in accordance with FPM #31250.Proper communication and feedback from all appropriate parties,including but not limited to legal,tax,treasury,corporate accounting,actuaries,EHS,etc.takes place.
2.Unrealized profit is calculated and accounted for in accordance with Financial Policy Manual # 31050.
3.An investment roll-forward calculation is maintained for all equity investments handled/managed,which shows the opening balance of the investment,calculation of the Company's share in the results of the investment,investee's operations and the ending investment balance.