Unrealized Gain/Loss

The unrealized gain/loss is –3.20 EUR. This amount is based on exchange rate fluctuations between the time that the invoice was created and the end of the fiscal period, when the invoice remained open.

Transaction Amount (CA Ledger)	Original Exchange Rate	Current Exchange Rate	Domestic Amount (AA Ledger)	Gain/Loss
1,000.00 USD	1.13545	not applicable	1,135.45 EUR	not applicable
1,000.00 USD		1.13225	1,132.25 EUR	–3.20

1,000.00 USD Ã 1.13225 (exchange rate at end of fiscal period) = 1,132.25 EUR

1,000.00 USD Ã 1.13545 (exchange rate on invoice date) = 1,135.45 EUR

1,132.25 − 1,135.45 = –3.20 EUR