(Practical Guidance on Accounting Standard for Financial Instruments 16)
For foreign currency denominated "other marketable securities", any foreign currency translation differences arising on the cost or amortised amount are treated in the same way as valuation differences. However, for foreign currency
denominated bonds, foreign currency differences arising from changes in the foreign currency denominated
market value can be treated as valuation differences, and any other differences can be treated as foreign exchange gains or losses.