On transition, Colza SA reconciles line by line the restated amounts of its 2026 comparative period with those presented under IAS 1. On the financing expenses line, the amount restated under IFRS 18 is 320,000 and the amount presented under IAS 1 is 150,000 (case data). Calculate the difference for this line.
- Amount restated under IFRS 18
- 320,000
- Amount presented under IAS 1
- 150,000