Exchange differences from settling monetary items, or from translating them at rates different from those used previously, go to profit or loss in the period they occur, apart from net investment items covered by paragraph 32; hedge accounting under AASB 9 may require some differences, such as on cash flow hedging instruments, to be treated differently. Where a transaction settles in a later period, each period recognises the difference caused by rate movement within that period. The exchange element of a non-monetary item's gain or loss follows that gain or loss: into other comprehensive income where the gain or loss is recognised there, and into profit or loss otherwise.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.