Your question is incomplete, but in general the exchange rates used in financial translations are the current rate for assets and liabilities, the historical rate for equities, and the average rate for the income statement.
What items are included in the assets, liabilities, equities, and income statement?
Example items in assets is cash, accounts receivable, buildings, equipment, inventories, etc.
Example items in liabilities is bank debt, mortgage debt, accounts payable, wages payable, etc.
Example items in equities is common stock, preferred stock, treasury stock, retained earnings, etc.
Example items in income statement is revenue, sales, operating expenses, depreciation expenses, etc.
Thus, if the items asked in your question are equipment, inventories, and depreciation expenses then the exchange rate used is the current rate for equipment and inventories and the average rate for depreciation.
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