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foreign exchange gains and losses arising on translation of a
foreign operation (IAS 21)
– effective parts of cash flow hedging arrangements (IFRS 9)
– Remeasurement of investments in debt instruments that are
classified as fair value through OCI (IFRS 9)
And also ias 19 employee benefit.
And also how the net profit of 2 m has been calculated? what would be the need of calculating unrealised gain?
Thank you sir
