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How should facts reported in two currencies be displayed without converting them?

Keep reported currency series separate when a source contains more than one currency.

Separate units before comparing periods

Companyfacts can contain more than one unit for a concept. Two observations with different currency units remain different observations, even when company, concept and period dates look alike. They should not be added together or treated as duplicate rows to discard by position.

An exchange-rate conversion is a separate calculation. It needs an appropriate rate source, date convention and method. This historical reference does not invent a rate or assume a reporting currency from a ticker’s market.

A source-reading procedure

Read the unit column before selecting a value. Keep one reported-unit series together when examining its history, and preserve the other series with its own label. If a conversion is later made, label it as derived and keep the original amounts.

An illustrative pair of 100 USD and 100 EUR is not evidence that the amounts are economically equal. The same principle applies to actual multi-currency source rows: a unit distinction cannot be removed by formatting both numbers in one unlabeled column.

Primary sources and related references