Frank Szmulowicz, Ph. D. Oct 5, 2015:

If you dig up one more gem, the sesame will open. "inverse f/x differences" is the literal translation.

geopiet Oct 5, 2015:

no clue and no desire to dig some more .. too much beer ...

Frank Szmulowicz, Ph. D. Oct 5, 2015:

@geopiet: It looks like "additive inverse of exchange rate differences." So, if the exchange rate difference calculated one way is 5, the additive inverse is -5. That is, the negative of the f/x differences. What do you think?

geopiet Oct 4, 2015:

reversed exchange adjustment? 1.Odwrócone różnice kursowe z wyceny środków pienieżnych w walucie obcej z poprzednich okresów - http://globaldocuments.morningstar.com/documentlibrary/docum... - page 80 (Nota 10E)

geopiet Oct 4, 2015:

nie czasem „odwrócone”? https://goo.gl/fs0O1u

geopiet Oct 4, 2015:

dodatnie i ujemne różnice kursowe
exchange (adjustment) gains and losses