Organizatsiya GUP ustanavlivayet seni na svoi uslugi v inostrannoy valyute, a poluchayet oplatu v natsionalnoy valyute - sumax. Kursovaya raznitsa rasschitivayetsya v sumax i otrajayetsya v uchete po mere soversheniya operatsiy. Pri raschete kursovoy raznitsi pereotsenivayetsya ne vsya zadoljennost, a tolko ta yeyo chast, kotoraya pogashayetsya. Pereotsenka debitorskoy i kreditorskoy zadoljennosti na posledneye chislo otchetnogo mesyatsa ne proizvoditsya.