| Only use this line item when net exchange gains (losses) are included in different line items in the statement of profit or loss depending on whether the amount reported for the period represents a net gain or a net loss. For example, Entity X states in its 20X1 financial statements that finance income includes a net exchange gain of CU 100 in the year 20X1 (20X0 nil) and that finance expenses include a net exchange loss of nil in 20X1 (CU 70 in 20X0). In other cases, use the line item 'Foreign exchange gain (loss)' instead to tag net foreign exchange gains. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Net foreign exchange gain | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The net gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Glanghnóthachan malairte eachtraí | ga | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| An gnóthachan glan a eascraíonn as difríochtaí malairte a aithnítear i mbrabús nó caillteanas, seachas iad siúd a eascraíonn as ionstraimí airgeadais arna dtomhas ag luach cóir trí bhrabús nó caillteanas i gcomhréir le IFRS 9. [Féach: Gnóthachain (caillteanas) malairte eachtraí] | ga | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Ná húsáid an mhír líne seo ach amháin nuair atá gnóthachain (caillteanais) malartaithe ghlana san áireamh i míreanna líne difriúla sa ráiteas ar bhrabús nó ar chaillteanas ag brath ar cibé is gnóthachan glan nó caillteanas glan é an méid a thuairiscítear le haghaidh na tréimhse. Mar shampla, luann Eintiteas X ina ráitis airgeadais le haghaidh 20X1 go n‑áirítear le hioncam airgeadais gnóthachan malairte glan CU 100 sa bhliain 20X1 (20X0 nialas) agus go n‑áirítear le speansais airgeadais caillteanas glan malartaithe nialas in 20X1 (CU 70 in 20X0). I gcásanna eile, úsáid an mhír líne ‘Gnóthachan (caillteanas) malairte eachtraí' ina ionad le glanghnóthachain mhalairte eachtraí a chlibeáil. | ga | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
Index