# Cumulative Translation Adjustment (CTA) Report
**Application:** Consol
**Periods:** FY24, FY25 (Year-to-Date through Dec)
**Reporting Currency:** USD
## 1. Executive Summary
The Cumulative Translation Adjustment (CTA) for all analyzed entities is currently **$0.00**. This report details the gains and losses resulting from translating foreign subsidiaries' financial statements into the parent company's functional currency (USD).
## 2. CTA Analysis by Entity
| Entity | FY24 CTA (Dec) | FY25 CTA (Dec) | Impact Type |
| :--- | :---: | :---: | :--- |
| **FCCS_Total Geography** | $0.00 | $0.00 | Neutral |
| **Industrial Segment** | $0.00 | $0.00 | Neutral |
| **Energy Segment** | $0.00 | $0.00 | Neutral |
| **Fire Protection Segment** | $0.00 | $0.00 | Neutral |
| **Administrative Segment** | $0.00 | $0.00 | Neutral |
## 3. Analysis of Findings
The CTA balance of zero across all segments is due to the following factors:
* **Functional Currency Alignment:** System metadata confirms that all 393 entities in the current application are configured with **USD** as their base functional currency.
* **Zero Translation Impact:** Since the functional currency of all subsidiaries matches the parent company's reporting currency (USD), no translation adjustments are required during the consolidation process.
* **Consolidated Equity Impact:** There is currently no impact on consolidated equity from currency fluctuations within these specific entities.
## 4. Key Definitions
* **CTA (Cumulative Translation Adjustment):** An entry in the stockholders' equity section of a consolidated balance sheet that summarizes the gains and losses resulting from varying exchange rates over time.
* **Translation Gain/Loss:** Occurs when assets, liabilities, revenues, and expenses are translated from a subsidiary's functional currency to the parent's reporting currency.
## 5. Recommendations
* If the company acquires foreign subsidiaries with non-USD functional currencies, ensure the `Base Currency` attribute is correctly set in the Entity dimension metadata to trigger CTA calculations.
* Verify that exchange rates (Average and Ending) are maintained in the `Exchange Rates` dimension if foreign currency translation becomes relevant.
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*Report Generated: December 22, 2025*
