Delhi time is ahead of London.
It's a foreign exchange gain or loss, so when you exchange currencies, you can either make a gain or a loss from it (profit or loss).
Unrealised foreign exchange gain and loss is moved through equity while realised gain and loss is charged to profit and loss.
if the actual loss is greater than normal loss. it is known as abnormal loss but if the actual loss is less than normal loss a gain is obtained which is called abnormal gain or effectiveness
No generally, it is not taxable until the gain/loss is recognized.
Gain
Well im not reallly sure it kind of provides gain and loss. mostly loss
A temperature change requires as gain or loss of heat energy.
The gain is simplification - of calculation and visual presentation. The loss is of some detail.
It is time
heat loss
The opposite of gain , from french to English is well its like you gain, then you lose so gain: is positive
Gain or loss happens when you sell. Thus the loss or gain on paper is only a status. However this is used in marking your position to market and necessary action or provision is made for this paper loss, in a prudent financial managment. If there is paper gain no action is taken.