| Financial statements in
United States dollars:
Most of the Company's revenues are denominated
in United States dollars ("dollars"). In
addition, a substantial portion of the Company's
costs are incurred in dollars. The Company's
management believes that the dollar is the
primary currency of the economic environment
in which Check Point Ltd. and each of its
subsidiaries operate. Thus, the dollar is
their functional and reporting currency.
Accordingly, monetary accounts maintained
in currencies other than the dollar are
remeasured into dollars in accordance with
Statement of Financial Accounting Standard
("SFAS") No. 52 "Foreign Currency Translation."
All transaction gains and losses of the
re-measurement of monetary balance sheet
items are reflected in the statements of
income as financial income or expenses,
as appropriate. |