境外業務
foreign operation
這是一個子公司，聯營，合資安排或報告實體的分支機構的實體，活動這些都是基於或高於報告實體以外的國家或貨幣進行。
An entity that is a subsidiary, associate, joint arrangement or branch of the reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.