A Ormira loan measured at fair value moves from 1,800,000 to 1,685,000. Repayments for the year: 200,000; exchange effect: 52,000 (increase); no change other than fair value (case data). Compute the fair value change to present.
- Opening balance
- 1,800,000
- Closing balance
- 1,685,000
- Repayments
- 200,000
- Exchange effect
- 52,000