In accordance to NZ IFRS, to the extent that the receivables and payables are for $\_\_\_\_\_\_\_\_\_$ amount and denominated in $\_\_\_\_\_\_\_\_\_\_\_\_$ currency, the losses on one monetary item $($perhaps the foreign currency payable$)$ will be offset by gains on the other monetary item $($perhaps the foreign currency receivable$).$

a$.$

None of the given answers are correct.

b$.$

a different; the same

c$.$

a different; a different

d$.$

the same; the same