Translation of a foreign investment in parents separate FS

[stella]

Preparation of parents stand alone fs in USD :
Measurement basis for the foreirg subsidiary is at FVTOCi.
FV is determined based on valuation report giving a MV in UAH since subsidiary is Ukrainian.
The value of subsidiary at year end also includes forex.
This forex should presented in OCi as the fv change.
My question is: should presented in a different column than FV change? Or will be together with MV change under FVTOCI reserve?

[Marek Muc]

see IFRS 9.B5.7.3

Paragraph 5.7.5 permits an entity to make an irrevocable election to present in other comprehensive income subsequent changes in the fair value of particular investments in equity instruments. Such an investment is not a monetary item. Accordingly, the gain or loss that is presented in other comprehensive income in accordance with paragraph 5.7.5 includes any related foreign exchange component.

[stella]

So as per my understanding ,
forex and pure change in FV will be under
the same column in equity "FV reserve".
It should be in one line or two separate lines under the same column? What do you think?

[Marek Muc]

one line

[stella]

Ok thanks for help