The disclosure of qualitative information about each type of risk to which an entity is exposed because a currency is not exchangeable into another currency and the nature and carrying amount of assets and liabilities exposed to each type of risk. Profit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is disclosed separately Statement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows Statement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity Statement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement Statement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position This member stands for the total for all foreign operations when the foreign operation's functional currency is not exchangeable into the presentation currency, or, if applicable, when the presentation currency is not exchangeable into the foreign operation’s functional currency.