| 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 losses. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Net foreign exchange loss | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The net loss 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 |
| Telf nett mill-munita barranija | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| It-telf nett li jirriżulta mid-differenzi mill-kambju rikonoxxuti fi profitt jew telf, eskluż dak li jirriżulta minn strumenti finanzjarji mkejla bil-valur ġust permezz tal-profitt jew telf f’konformità mal-IFRS 9. [Refer: Qligħ (telf) mill-kambju] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Uża din l-entrata f’linja biss meta l-qligħ (telf) tal-kampju jkun inkluż fl-entrati f’linja differenti fir-rapport tal-introjtu skont jekk l-ammont irrapportat għall-perjodu jirrappreżentax qligħ nett jew telf nett. Pereżempju, l-Entità X tirrapporta fir-rapporti finanzjarji tagħha tal-20X1 li l-introjtu finanzjarju jinkludi qligħ nett tal-kambju ta’ CU 100 fis-sena 20X1 (20X0 żero) u li l-ispejjeż finanzjarji jinkludu telf nett tal-kambju ta’ żero fl-20X1 (CU 70 fl-20X0). F’każijiet oħrajn, uża l-entrata f’linja “Qligħ (telf) mill-kambju” minflok biex tittaggja t-telf nett mill-kambju. | mt | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
Index