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IFRS Disclosure Guide
51. Notes - Effects of changes in foreign exchange rates
Disclosure of effect of changes in foreign exchange rates
| Year 2026 | |
|---|---|
| Description of reason why presentation currency is different from functional currency | |
| Presentation currency is different from functional currency | other |
| Description of reason for change in functional currency | |
| Change in functional currency of either reporting entity or significant foreign operation | other |
Foreign exchange gain (loss)
| Year 2026 | |
|---|---|
| Foreign exchange gain | |
| Foreign exchange loss | |
| Foreign exchange gain (loss){"ForeignExchangeGain":"1.0","ForeignExchangeLoss":"-1.0"}real[] | ∑ |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Net foreign exchange gain | ||
| Net foreign exchange loss | ||
| Reserve of exchange differences on translation | ||
| Foreign exchange rates | ||
| X.X | ||
| Average foreign exchange rate | X.X | |
| Disclosure of information when currency is not exchangeable into another currency | other | |
| Disclosure of assets and liabilities affected by currency not being exchangeable | other | |
| Disclosure of assets and liabilities affected by currency not being exchangeable | ||
| Assets and liabilities | ||
| Assets and liabilities | other | |
| Disclosure of assets and liabilities affected by currency not being exchangeable | ||
| Carrying amount of assets affected by currency not being exchangeable | ||
| Disclosure of risks to which entity is exposed when currency is not exchangeable | other | |
| Disclosure of risks to which entity is exposed when currency is not exchangeable | ||
| Disclosure of risks to which entity is exposed when currency is not exchangeable | ||
| Types of risks | ||
| other | ||
| Disclosure of risks to which entity is exposed when currency is not exchangeable | ||
| Disclosure of qualitative information about risk and nature and carrying amount of assets and liabilities exposed to risk | other | |
| Carrying amount of assets exposed to risk | ||
| Carrying amount of liabilities exposed to risk | ||
| other | ||
| Disclosure of summarised financial information about foreign operation | other | |
| Disclosure of summarised financial information about foreign operation | ||
| Disclosure of summarised financial information about foreign operation | ||
| Foreign operations whose functional currency is not exchangeable into presentation currency | ||
| other | ||
| Total for all foreign operations whose functional currency is not exchangeable into presentation currency | other | |
| Disclosure of summarised financial information about foreign operation | ||
| Non-current assets | ||
| Current assets | ||
| Current liabilities | ||
| Revenue, operating | ||
| Profit (loss) from continuing operations | ||
| Profit (loss) from discontinued operations, discontinued operations | ||
| Other comprehensive income | ||
| Comprehensive income |
Description of functional currency
Description of presentation currency
Description of currency in which supplementary information is displayed
Description of methods of translation used to determine supplementary information
Description of presentation currency
Description of currency in which supplementary information is displayed
Description of methods of translation used to determine supplementary information
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