Financial Performance 1 Expense Reconciliation Adjustment Total Amount Total adjustment used to reconcile the business operating profit or loss with the business taxable income. Income Currency Translation Rate A currency translation rate used by an entity to convert amounts of income or asset values to Australian dollars in order to fulfil its reporting obligations to Australian government agencies. An entity may keep its accounts solely or predominantly in a foreign currency, which it then needs to convert to Australian currency to fulfil its reporting obligations in Australia. Income Trust Estate Income Amount The income of the trust estate. Income Trust Estate Income Share Amount The share of the trust's income, either for beneficiary or no beneficiary, as calculated under trust law.