Concept Guidance: |
This is the value, during the relevant period, for any gains on foreign exchange recognised in the profit or loss. This item is determined in accordance with the relevant accounting standards.
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Form-Specifc Guidance: |
12.1 Net foreign exchange gains
Report any gains on foreign exchange separately for each region. Foreign exchange gains should be reported in accordance with Australian accounting standards. The amount reported is on a net basis. If a value is reported for a region at this item, then no value can be reported for this region at item 13.3.
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