Exchange difference calculator

Revaluing a monetary item at the moments the national standard names: initial recognition, the reporting date and settlement. The rate is looked up automatically for each date chosen.

Item

Currency

Amount (EUR)

Date recognised

Reporting date

Date settled

Amount settled

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Only monetary items are revalued — cash, receivables, payables, loans. Non-monetary items stay at historic cost, and that includes advances paid or received for the purchase and supply of assets and services: those are not revalued even though they are denominated in currency. Where an operation is recognised in one reporting period and settled in another, differences are recognised in each period up to the settlement date.

Indicative information. For official documents use the certificates issued by the source institutions. This is not tax or accounting advice.