FX Gain / Loss
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. — Finance KPI, I'mBoard-authored (editorial tier).
I'mBoard-authored (editorial tier)
No public third-party standard anchors this KPI yet, so I'mBoard authors and maintains the definition — transparently labeled as editorial tier. See the ontology methodology for the published vs editorial tier system and the back-attribution workstream.
Rogue ID: finance.fx_gain_loss
Type: Currency
Domain: Finance
Definition
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.
Formula
Signed FX gain (positive) / loss (negative) for the period.Why it matters
Can swing net income for multi-currency companies even when operations are stable.
How to interpret
Enter signed: gain positive, loss negative. Large swings should be footnoted as FX, not operating, effects.
Related KPIs
finance.net_income
Source
I'mBoard editorial — authored and maintained by I'mBoard, first published 2026-04-01. No third-party standard is cited for this KPI; when one emerges, the definition is back-attributed and promoted to the published tier (a minor version bump). Read the ontology methodology for the published vs editorial tier system, attribution rules, and dispute process.
Stage relevance
| Company stage | Priority |
|---|---|
| Series A | Recommended |
| Series B | Recommended |
| Series C+ | Recommended |
| Public | Recommended |
Suggested for stages: Series A, Series B, Series C+, Public.
Default owning functions
- Finance
Machine-readable
- This KPI as JSON:
/api/ontology/finance/fx_gain_loss.json - All Finance KPIs:
/api/ontology/finance.json - Full catalog:
/api/ontology/index.json
Forecast Commentary
Executive narrative on what the latest forecast says and how it has changed since prior reporting — which scenarios were considered, which was picked as "most likely" and why, what changed since last quarter, and what would push the forecast into a different scenario. Pairs with `finance.burn_rate_scenarios` (the numeric scenarios) to provide the qualitative "why" beside the quantitative "what". Common pitfall: this becomes a restatement of the numbers rather than commentary — every paragraph should add interpretation the numbers do not by themselves convey (drivers, decisions taken, decisions deferred). — Finance KPI, I'mBoard-authored (editorial tier).
G&A Payroll
Fully-loaded compensation for finance, HR, operations, admin, and executive/admin allocation for the period. The people cost of running the company. — Finance KPI, I'mBoard-authored (editorial tier).