Translation using exchange rate (foreign Subsidiary)

Sir, in June 19 Carbise Qs part b 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 the examiner answer, he has written that he carrying amount of the net assets of Bikelite on 1 January 20X6 was dinar 48 million. The fair value of their opening net assets therefore would be dinar 64 million (dinar 48 + 16/20 x dinar 20 million). Losses per the individual accounts for the year ended 31 December 20X6 were dinar 8 million, so only dinar 6 million would be consolidated. Additional depreciation of dinar 0·75 million (dinar 20m/20 x 9/12) would be charged for the first nine months of the year. Net assets at disposal in dinars would therefore be dinar 57·25 million (dinar 64 – dinar 6·75). The exchange difference arising in the statement of comprehensive income for the year ended 31 December 20X6 would be $13·4 million

My Qs is that while explaining if we want we can also take figures after converting using exchange rate na , like we can say that opening FV of net assets of 64m dinars will be translated using opening exchange rate of $1:0.38 dinars and will be recognized at $168.4m and so on…

Like in a similar Qs march 20 where examiner asked a calculation of the goodwill on acquisition of Crotchet Co (in grommits) and how it would be accounted
for in the consolidated statement of financial position of Hummings Co at 31 December 20X4 after translation. Include a brief explanation and calculation of how the impairment and exchange difference on goodwill will impact on the consolidated financial statements

Here in examiner answer, he has wriitten that Goodwill is initially recognised at the spot rate of exchange of $1:8 grommits and so would initially be $10·25 million.
The impairment loss of $3·51 million will be expensed against consolidated profit or loss. Goodwill will be retranslated using the closing rate of exchange of $1:7 grommits with the exchange gain of $1·46 million included within other comprehensive income… So here has taken figures after conversion. But in March 20 Qs he has not converted figures while explaining, but if we want to convert the figures while explaining then we can do it na?