IAS 21 — The Effects of Changes in Foreign Exchange Rates

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Have a question about the correct calculation of foreign exchange rate differences

Example:
UK ltd Company (having functional and presentation currency: GBP) gave a loan to the client on 1/1/2022 in the amount of 1000 EUR and on 1/3/2022 in the amount of another 1000 EUR. The Annual interest rate for the loan is 5%. The client made one partial repayment of the loan - on 1/2/2022 made a payment of 500 EUR. The company has to do annual accounts and balance sheet on 30/11/2022.

For the sake of the example let's say the GBP/EUR rates were: 1/1/2022: 0.80, 1/2/2022: 0.83, 1/3/2022: 0.85, 30/11/2022: 0.75

What would be the correct ledger records for the above transactions from 1/1/2022 to 30/11/2022 (correctly calculated exchange differences) ?

Many thanx for the response in advance
 
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