Struct NetMonetaryPositionGainLoss 

pub struct NetMonetaryPositionGainLoss {
    pub reporting_date: NaiveDate,
    pub opening_net_monetary_position: Decimal,
    pub closing_net_monetary_position: Decimal,
    pub period_indexation_factor: Decimal,
    pub gain_or_loss: Decimal,
    pub currency: String,
}

IAS 29 § 27 net-monetary-position gain or loss for a period.

Monetary items (cash, receivables, payables) lose purchasing power as the general price level rises. The gain or loss is recognised in P&L for the period.

Fields

reporting_date: NaiveDate

Reporting period end.

opening_net_monetary_position: Decimal

Opening net monetary position (monetary assets less monetary liabilities) at the start of the period, in the functional currency.

closing_net_monetary_position: Decimal

Closing net monetary position at reporting_date.

period_indexation_factor: Decimal

Indexation factor for the period = index(reporting_date) / index(opening_date).

gain_or_loss: Decimal

Computed gain or loss on the net monetary position. Sign convention: a loss (negative number) when the entity is a net holder of monetary assets in a rising-price environment (the typical case in hyperinflation). A gain (positive) arises when the entity is a net debtor — its monetary liabilities lose purchasing power.

currency: String

Functional currency code.

Implementations

impl NetMonetaryPositionGainLoss

pub fn compute( reporting_date: NaiveDate, opening_net_monetary_position: Decimal, closing_net_monetary_position: Decimal, period_indexation_factor: Decimal, currency: impl Into<String>, ) -> Self

Compute the IAS 29 § 27 gain/loss using the simplified opening-balance restatement approach:

gain_or_loss = closing_net_monetary − (opening_net_monetary × factor)

A more rigorous calculation would index every monetary transaction during the period — that’s out of scope for v5.2’s model layer; the wiring layer can refine the input aggregation later.

Trait Implementations

impl Clone for NetMonetaryPositionGainLoss

fn clone(&self) -> NetMonetaryPositionGainLoss

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for NetMonetaryPositionGainLoss

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for NetMonetaryPositionGainLoss

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for NetMonetaryPositionGainLoss

fn eq(&self, other: &NetMonetaryPositionGainLoss) -> bool

Tests for self and other values to be equal, and is used by ==.

fn ne(&self, other: &Rhs) -> bool

Tests for !=. The default implementation is almost always sufficient, and should not be overridden without very good reason.

impl Serialize for NetMonetaryPositionGainLoss

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl StructuralPartialEq for NetMonetaryPositionGainLoss