IAS 21, para 30 and 31

[Shahzad09]

Finally resulting exchange difference will be classified in revaluation reserves.

Your example depicts revaluation decrease which had to be taken in Profit or loss rather than in equity and the exchange component would have been adjusted in profit or loss. (16.40)

Anyhow, Can you help with some other examples where exchange differences arise in non-monetary items ?

Thanks