InternationalBusiness

Forex Gain / Loss (AS 11 / Ind AS 21)

Revaluation of foreign-currency monetary items between transaction date and settlement / reporting date.

Your inputs

Foreign-currency amount (units)₹1,00,000

₹

Exchange rate at transaction date (₹ per 1 FCY)

Exchange rate at settlement / closing date (₹ per 1 FCY)

Item type

Result

Estimates only — rules change frequently. Please verify with a CA before you file, invest, or sign anything.

Assumptions

Monetary items only — non-monetary items measured at historical cost are not retranslated.
Hedge accounting under Ind AS 109 may defer recognition through OCI.
Tax treatment under s.43A (capital assets) or general P&L may differ — consult before booking.

Need this done properly?

Residential status, repatriation, LRS, FEMA filings, lower-TDS certificates and ITR for NRIs.

Related calculators

International · CA Calculator

Generated 14 June 2026

Revaluation of foreign-currency monetary items between transaction date and settlement / reporting date.

Foreign-currency amount (units)	1,00,000
Exchange rate at transaction date (₹ per 1 FCY)	83
Exchange rate at settlement / closing date (₹ per 1 FCY)	85
Item type	Receivable (you'll get FCY)

INR equivalent at transaction date	₹83,00,000
INR equivalent at closing date	₹85,00,000
Forex Gain	₹2,00,000

Monetary items only — non-monetary items measured at historical cost are not retranslated.
Hedge accounting under Ind AS 109 may defer recognition through OCI.
Tax treatment under s.43A (capital assets) or general P&L may differ — consult before booking.

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