without paying any compensation to the investor for the sums paid and expenses incurred. in other words, in case of the breach of privatization obligations the investor is losing everything and shall walk out with hands in an empty pocket and the state gets everything no matter what the value of such gain...
differences arising on the translation are recognised in the foreign currency translation reserve within equity. when a foreign operation is sold, the cumulative exchange difference in equity for this operation is recognised in the statement of profit or loss and other comprehensive income as part of the gain...