ZASADY DOTYCZĄCE COOKIES

Uprzejmie informujemy, że w ramach naszej witryny używamy plików cookies w celu świadczenia usług na najwyższym poziomie oraz w sposób dostosowany do Twoich indywidualnych preferencji. Korzystanie z witryny bez zmiany ustawień oznacza, że akceptujesz otrzymywanie plików cookies. Zmiany ustawień dla plików cookies możesz dokonać w każdym momencie użytkowania serwisu.
Więcej szczegółów w zakładce Polityka Prywatności

Annual
Report 2022

5.3. Foreign currencies

  • Transactions and balances
  • Foreign currency transactions are calculated into the functional currency using the spot exchange rate from the date of the transaction. Gains and losses from foreign currency translation differences resulting from settlements of such transactions and from the statement of financial position valuation of monetary assets and liabilities expressed in foreign currencies are recognized in the income statement.
  • Foreign currency translation differences arising from non-monetary items, such as equity instruments classified as financial assets measured at fair value through the profit or loss are recognized together with the changes in the fair value of that item in the income statement.
  • Foreign currency translation differences arising from non-monetary items such as equity instruments classified as financial assets measured at fair value through other comprehensive income are recognized in the revaluation reserves.

Search results