Exchange gains and losses of other creditor's rights investments affect the initial measurement cost.

The exchange gains and losses of loans and other bond investments consist of two parts. The first is the exchange gain and loss of principal.

You think you should have recovered the principal, because the exchange rate changes, the principal may be more or less.

Second, the exchange gains and losses of interest, the exchange rate on the day of interest calculation and interest payment is different.

Exchange differences of principal and interest of other bond investments are included in current profits and losses, and exchange differences of changes in fair value are included in other comprehensive income.

Other debt investment can be divided into two parts. Part of it is equivalent debt investment, that is, it belongs to monetary projects, and the exchange gains and losses generated by this part are directly included in the current profits and losses. The other part is measured at fair value, and the economic benefits brought to the enterprise in the future are not fixed or uncertain, so it belongs to non-monetary items, and the exchange difference formed by this part is included in other comprehensive income.