Translation of F/S for consolidation purpose (net investment in foreign entity)

Sir the question was that “Explain why exchange differences will arise on the net assets and profit or loss of Bikelite each year and how they would be presented within the consolidated financial statements. Your answer should include a calculation of the exchange differences which would arise on the translation of Bikelite (excluding goodwill) in the year ended 31 December 20X6.”

In this Question if I write that in general opening net assets shall be translated using opening exchange rate , FTY PNL TRANSACTIONS SHALL BE TRANSLATED USING AVERAGE EXCHANGE RATE and closing net assets shall be translated using closing exchange rate. Since different exchange rates are used therefore exchange difference will arise.

PNL ALREADY EMBED IMPACT OF EXCHANGE DIFFERENCE AS SINGLE AVERAGE RATE IS USED TO TRANSLATE RESULTS. Exchange difference arising on translation of Net assets shall be recognized in OCI and accumulate under translation reserve. And so on answer continue…

So I want to ask that in the above 2 sentences which I have written in capital letters, isn’t that I am talking about the same thing twice? If yes , then if I want to delete any 1 sentence from those above 2 sentences then which sentence shall I delete?