Sum difference

The case of contracts between residents of Moldova, denominated in foreign currency or conventional units but settled in lei at a rate the contract fixes.

Item

Amount (currency / units)

Contract rate at recognition

Contract rate at settlement

Recorded (MDL): 195,000.00
Settled (MDL): 201,000.00
Sum difference: −6,000.00

An exchange difference arises from translating currency into lei at different official rates. A sum difference arises when the contract is denominated in currency or conventional units but settled in lei at a contractually fixed rate — the typical situation between two resident companies. The two carry distinct accounting and tax treatment; do not record them alike.

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