Ex 1						Ex 2								Ex 3					
	Invoice	" 100,000 "	FC				Loan	" 5,000 "	FC		interest 	8%	p.a.	Foreign investment (investment property IP)	" 500,000 "				
	 						 												
24 December 20X1: FX is	1 FC	=	2	CU		1 Jan 20X1: FX is	1 CU	=	5	FU				1 June 20X0: FX is	1 CU	=	1.1	FU	
31 December 20X1: FX is	1 FC	=	2.1	CU		aver 20X1	1 CU	=	5.06	FU					FVIP 	=	" 500,000 "	FU	
17 January 20X2: FX is	1 FC	=	2.05	CU		31 December 20X1: FX is	1 CU	=	5.1	FU				31 December 20X0: FX is	1 CU	=	1.05	FU	
						aver 20X2	1 CU	=	4.9	FU					FVIP 	=	" 520,000 "	FU	
as per 24/12/X1						31 December 20X2: FX is	1 CU	=	4.8	FU				31 December 20X1: FX is	1 CU	=	1.2	FU	
Db. Stock	" 200,000 "														FVIP 	=	" 540,000 "	FU	
Cr. AP	" 200,000 "					as per 1/1/X1								1 April 20X2	1 CU	=	1.1	FU	
						Db. Bank	" 1,000 "								FVIP 	=	" 570,000 "	FU	
as per 31/12/X1						Cr. Loan	" 1,000 "												
FX loss:	-0.1	CU/FC												as per 1/6/X0					
Db. FX (PL)	" 10,000 "					as per 31/12/X1								Db IP	" 454,545.45 "				
Cr. AP	" 10,000 "													Cr. Bank	" 454,545.45 "				
						a. recognition of interest													
PL_1						Db. Interest charge	 79 							as per 31/12/X0					
FX	" (10,000)"					Cr. Interest payable	 79 							a. recognition of gain from change in FV					
Business result	" (10,000)"													Db. IP	" 18,181.82 "				
						b. payment of interest								Cr. FV	" 18,181.82 "				
BS_1						Db. Interest payable	 79 												
						Cr. Bank	 79 							b. recognition of loss due to change in FX					
Stock	" 200,000 "	Business result	" (10,000)"											Db. FX loss	" 21,645.02 "				
		AP	" 210,000 "			c. revaluation of loan								Cr. IP	" 21,645.02 "				
						Db. Loan	 20 												
						Cr. FX gain	 20 							PL_1					
	" 200,000 "		" 200,000 "											FX	" (21,645)"				
						PL_1								FV	" 18,182 "				
						FX	 20 							Business result	" (3,463)"				
as per 17/1/X2						Interest charge	 (79)												
Db. AP	" 205,000 "					Business result	 (59)							BS_1					
Cr. Bank	" 205,000 "																		
						BS_1										Business result	" (3,463)"		
Db. AP	" 5,000 "													IP	" 451,082.25 "				
Cr. FX	" 5,000 "					Bank	 921 	Business result	 (59)					Bank	" (454,545.45)"				
								Loan	 980 										
PL_2															" (3,463)"		" (3,463)"		
FX	" 5,000 "																		
Business result	" 5,000 "						 921 		 921 										
																			
BS_2														as per 31/12/X0					
														a. recognition of gain from change in FV					
Stock	" 200,000 "	Business result	" 5,000 "			as per 31/12/X2								Db. IP	" 41,558.44 "				
Bank	" (205,000)"	AP	 -   			a. recognition of interest								Cr. FV	" 41,558.44 "				
		RE	" (10,000)"			Db. Interest charge	 82 												
						Cr. Interest payable	 82 							b. recognition of gain due to change in FX					
	" (5,000)"		" (5,000)"											Db. IP	 432.90 				
						b. payment of interest								Cr. FX	 432.90 				
						Db. Interest payable	 82 												
						Cr. Bank	 82 							PL_2					
														FX	 433 				
						c. revaluation of loan								FV	" 41,558 "				
						Db. FX loss	 61 							Business result	" 41,991 "				
						Cr. Loan	 61 												
														BS_2					
						d. repayment of loan													
						Db. Loan	" 1,042 "		or	" 1,042 "						Business result	" 41,991 "		
						Cr. Bank	" 1,042 "			" 1,042 "				IP	" 493,073.59 "	RE	" (3,463)"		
														Bank	" (454,545.45)"				
						PL_2													
						FX	 (61)								" 38,528 "		" 38,528 "		
						Interest charge	 (82)												
						Business result	 (143)												
														as per 1/4/X2					
						BS_2								Db. Bank	" 518,181.82 "				
														Cr. IP	" 493,073.59 "				
						Bank	 (202)	Business result	 (143)					Cr. Gain	" 25,108.23 "				
								Loan	 -   										
								RE	 (59)										
																			
							 (202)		 (202)