Example Scenarios:

Contract agreed between bank and organization

USD 1,000 = MYR 4,000 (Exchange Rate 4 MYR to 1 USD)

When the actual transaction happened:

Organizations sold the currency with transaction rate

USD 1,000 = MYR 4,100 (Exchange Rate 4.1 MYR to 1 USD)

Then it will be a realize gain/loss of MYR 100 happen here