CERTYNEX IFRS ACADEMY

Tornore group: closing cash includes 3 million dollars whose euro value rose by 120,000 EUR through exchange rates; the dollar debt rose by 200,000 EUR through exchange rates (case data). How do these effects appear in the statement?

−80,000 on the exchange effect line, netting the gain on cash against the loss on the dollar debt.

−200,000 in financing for the debt and +120,000 in operating for cash, each effect following its line item.

No mention in the statement, both exchange effects being unrealised, with no receipt or payment.

+120,000 on the exchange effect on cash line; the 200,000 on the debt is not a flow (removed from profit under the indirect method).