# Realized FX gain or loss

> Realized FX gain or loss — The exchange difference crystallized when a foreign-currency item is settled — settlement-date rate versus the rate it was last carried at.

Source: https://lopifi.com/glossary/realized-fx-gain-or-loss
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is realized fx gain or loss?** In accounting, realized FX gain or loss means the exchange difference crystallized when a foreign-currency item is settled — settlement-date rate versus the rate it was last carried at.

## Words this system refuses for it

- FX adjustment

- **Category:** Multi-entity
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** settled