Section 10 in The National Human Rights Commission (Annual Statement Of Accounts) Rules, 1996
10. FOREIGN CURRENCY TRANSACTIONS
10.1Transactions denominated in foreign currency are account~d at the exchange rate prevailing at the date of the transaction.10.2Current assets, foreign currency loans and current liabilities arc converted at thee' exchange rate prevailing as at the year end and the resultant gain/loss is adjusted to cost of fixed assets, if the foreign currency liability relates to filled assets, and il1 other cases is considered to revenue.
