Restated Consolidated Financial Statements
Years ended December 31, 2010, 2009 and 2008
Desarrolladora Homex, S.A.B. de C.V. and Subsidiaries
Notes to restated consolidated financial statements
for the years ended December 31, 2010 and 2009
(Figures in thousands of Mexican pesos (Ps.), except as otherwise indicated)
18. Foreign currency balances and transactions

a)
As of December 31, 2010 and 2009, the foreign currency monetary position is as follows:


b) The exchange rates in effect at the dates of the consolidated balance sheets and issuance of the consolidated financial statements were as follows: