The Cumulative Translation Adjustment (CTA) is an entry in the accumulated other comprehensive income section of a balance sheet (translated into the reporting currency), in which gains and/or losses from FX translation have been accumulated over a period of years. A CTA entry is required under the Financial Accounting Standards Board (FASB) as a means of helping investors differentiate between actual operating gains and losses and those generated via currency translation. They are an integral part of financial statements for companies with international business operations.