4 + signs & 1 - sign from the half yearly , page-4

You have realised exchange when revenue was booked at exchange rate x and then the cash receipt came in as exchange rate y. If you look at the AUD/USD rates from mid-july to end of Dec, it has been really one way traffic. So during this time, Sirtex would have been booking realised exchange gain.


Re unrealised exchange, i believe it is related to revalusation of certain BS items (debtor,cash, creditor,etc). However the $ amount is larger than what I can make sense of.