English to German Bus/Financial Accounting Southern Europe. Consolidated financial statements (the Group)/financial statements (the holding company)

EN:
Group companies
Income statements of foreign entities are translated into the group’s presentation currency at the average exchange rates for the year and statements of financial position are translated at the exchange rates ruling at year-end.
All resulting translation differences are recognised in other comprehensive income.
Exchange differences arising from the translation of the ***net investment** in foreign entities and of borrowings are taken to other comprehensive income.

Geht das so mit dem Markierten?
DE:
Umrechnungsdifferenzen, die sich aus der Umrechnung der ***Nettobeteiligung*** an ausländischen Unternehmen und der Ausleihungen ergeben, sind im sonstigen Gesamtergebnis berücksichtigt.

Gruß.