{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "finance.fx_gain_loss",
    "slug": "fx_gain_loss",
    "domain": "finance",
    "defaultLabel": "FX Gain / Loss",
    "description": "Foreign-exchange gain (positive) or loss (negative) for the period from revaluing non-functional-currency balances and transactions. A SIGNED line; relevant for companies holding cash or transacting in multiple currencies.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "recommended",
      "seriesC": "recommended",
      "public": "recommended"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "Signed FX gain (positive) / loss (negative) for the period.",
    "whyItMatters": "Can swing net income for multi-currency companies even when operations are stable.",
    "interpretationGuidance": "Enter signed: gain positive, loss negative. Large swings should be footnoted as FX, not operating, effects.",
    "relatedKpiIds": [
      "finance.net_income"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "production": "primary"
    }
  }
}