Standard Gain/Loss
The standard gain/loss is –1.93 EUR. This amount is based on exchange rate fluctuations from the invoice date to the receipt date.
500.00 CAD Ã 0.70882 (exchange rate on receipt date) = 354.41 EUR
500.00 CAD Ã 0.71268 (exchange rate on invoice date) = 356.34 EUR
354.41 − 356.34 = –1.93 EUR