# Multi-Currency Revaluation Gain and Loss Calculator > Source: https://netray.co/tools/africa-multi-currency-revaluation-gain-loss-calculator > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer Compute the unrealised gain or loss at month end on an open foreign currency balance, then the realised result at settlement. ## Category cost-finance ## Erp Sage Evolution ## Industry Discrete Manufacturing ## Region Africa ## Audience - Financial manager - Accountant - ERP administrator ## Tool **Kind:** calculator **Currency:** R **Inputs:** #### Open foreign currency balance **Key:** amt **Type:** number **Default:** 85000 **Min:** 0 **Step:** 1000 **Unit:** foreign units #### Balance type **Key:** dir **Type:** select **Default:** 1 **Options:** ##### Receivable (customer owes us) **Value:** 1 ##### Payable (we owe supplier) **Value:** -1 #### Rate at booking **Key:** book **Type:** number **Default:** 18.2 **Min:** 0 **Step:** 0.01 **Unit:** local per foreign #### Rate at period end **Key:** end **Type:** number **Default:** 18.95 **Min:** 0 **Step:** 0.01 **Unit:** local per foreign #### Rate at settlement **Key:** settle **Type:** number **Default:** 18.6 **Min:** 0 **Step:** 0.01 **Unit:** local per foreign **Outputs:** #### Local value when booked **Key:** booked **Expr:** amt * book **Format:** currency #### Local value at period end **Key:** reval **Expr:** amt * end **Format:** currency #### Unrealised gain (loss) at period end **Key:** unreal **Expr:** dir * amt * (end - book) **Format:** currency **Primary:** true **Description:** Positive is a gain, negative is a loss. #### Total realised gain (loss) at settlement **Key:** real **Expr:** dir * amt * (settle - book) **Format:** currency **Primary:** true #### Further movement booked at settlement **Key:** reversal **Expr:** real - unreal **Format:** currency **Description:** Difference posted in the settlement period after the revaluation is reversed. #### Rate move from booking to period end **Key:** move **Expr:** if(gt(book, 0), (end - book) / book * 100, 0) **Format:** percent **Chart:** #### Unrealised gain (loss) vs period end rate **Type:** line **X:** end **From:** 16 **To:** 21 **Steps:** 20 **Series:** - unreal **Disclaimer:** Simplified single-balance example. Your accounting policy, tax treatment and ERP revaluation method decide the actual postings. ## Content **Intro:** Month-end revaluation is where multi-currency balances meet the income statement. This calculator isolates the arithmetic for one balance so you can check the postings from SYSPRO, Sage Evolution, Odoo or any other ERP. **Sections:** #### How to use it **Body:** Enter the open foreign currency balance, whether it is a receivable or a payable, and the three rates: the rate when the invoice was booked, the period-end closing rate and the expected or actual settlement rate. The unrealised figure is what the revaluation journal posts at period end. The realised figure is the total effect once the balance is settled at the settlement rate. **Bullets:** - Use the closing rate your policy specifies. - Check the sign: payables behave opposite to receivables. - Compare the result with the ERP revaluation preview. #### The accounting logic **Body:** Under IAS 21, monetary items such as receivables and payables are retranslated at the closing rate, with the difference taken to profit or loss. A receivable gains when the foreign currency strengthens against the local currency, while a payable loses. The formula is direction times amount times the difference between the new rate and the booking rate. At settlement the cumulative result is recognised; the previously booked unrealised amount is reversed so only the incremental movement is added in the settlement period. #### Reading the result **Body:** If the unrealised and realised numbers have opposite signs, the rate reversed between the month end and payment, and the settlement period will show the opposite effect. Large unrealised swings on payables in a depreciating currency are common for African importers, and they can wipe out a month's operating profit. Trend them rather than treating them as noise. #### ERP notes **Body:** Run revaluation after all rates are loaded and before locking the period. Make sure the unrealised accounts are reversed automatically in the next period, or your realised gain will be double counted. Where local rules force a particular central bank rate, such as in some markets with official and parallel rates, load that rate and document it. **Cta:** Where finance teams spend days on reval checks, a read-only report over ERP balances can show the numbers in minutes. Talk to us about it. **Faq:** #### Which items are revalued? **Answer:** Monetary items denominated in a foreign currency: receivables, payables, bank balances and loans. Non-monetary items such as inventory held at historical cost are not retranslated. #### Why reverse the revaluation? **Answer:** If the unrealised amount stays on the books and the settlement posts the full difference as well, the gain is counted twice. Reversal at the start of the next period leaves only the incremental movement. #### What if the market has two official rates? **Answer:** Follow your accounting framework and local regulation to decide which rate applies, record the source and apply it consistently. Tax authorities and auditors usually want documentation of that choice. #### Does this handle many invoices? **Answer:** No, it shows one balance. For many invoices, apply the same formula per line. The reference to the policy template on this site helps define the rules your ERP revaluation should follow. ## Search terms foreign currency revaluation calculator, unrealised exchange gain loss, month end forex revaluation, realised vs unrealised exchange difference, ias 21 monetary items, multi currency accounting africa, ap revaluation, ar revaluation --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json