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28 Unrealised positive aspects and losses arising from adjustments in overseas currency trade rates usually are not money flows. For example, a weighted average exchange fee for a period could also be used for recording international forex transactions or the interpretation of the money flows of a overseas subsidiary. 27 Money flows denominated in a foreign forex are reported in a manner in preserving with Ind AS 21, The Effects of Changes in Foreign Exchange Rates. 26 The money flows of a foreign subsidiary shall be translated on the exchange rates between the functional foreign money and the foreign forex at the dates of the money flows. International foreign money money flows 25 Money flows arising from transactions in a overseas foreign money shall be recorded in an entity’s practical currency by applying to the foreign forex quantity the exchange fee between the functional forex and the overseas currency at the date of the cash circulate. (a) principal amounts relating to credit card clients; (b) the acquisition and sale of investments; and (c) different short-term borrowings, for example, those which have a maturity interval of three months or less.

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