| 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 |
| Valutakursgevinst, netto | da | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Nettogevinsten hidrørende fra valutakursforskelle indregnet i resultatet, undtagen når disse opstår i forbindelse med finansielle instrumenter, som måles til dagsværdi gennem resultatet i overensstemmelse med IFRS 9. [Reference: valutakursgevinst (valutakurstab)] | da | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Denne post anvendes kun, når nettokursgevinster (tab) er medtaget i forskellige poster i resultatopgørelsen, afhængigt af om det beløb, der indberettes for perioden, repræsenterer en nettogevinst eller et nettotab. F.eks. angiver virksomhed X i sit årsregnskab for 20X1, at de finansielle indtægter omfatter nettokursgevinster på CU 100 i år 20X1 (20X0 nul), og at de finansielle omkostninger omfatter et nettokurstab på nul i 20X1 (CU 70 i 20X0). I andre tilfælde anvendes i stedet posten "valutakursgevinst (valutakurstab)" til at tagge nettovalutakursgevinster. | da | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
Index