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Risk Management Manual of Examination Policies

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Section 17.1 - International Report Pages and Workpapers

Revaluation and Income/Loss Analysis
99999

Monetary
Unit

Book Value of Net Position
F.C.

Book Value of Net Position
U.S.

Exam Date Spot Rate

Current U.S. Market Value (F.C. x Spot)

U.S. Spot Rate Profit (Loss)

U.S. Future Profit (Loss) Adjustment

U.S. Net Profit or (Loss)

Australia $

24,600

27,900

1.149500

28,300

400

 

400

 

 

 

 

0

0

 

0

Canada $

66,000

(90,000)

0.868300

57,300

147,300

(500)

146,800

 

 

 

 

0

0

 

0

France

Franc

1,000,000

210,000

0.219100

219,100

9,100

 

9,100

 

 

 

 

0

0

 

0

German

Mark

490,000

154,000

0.493800

242,000

87,700

 

87,700

 

 

 

 

0

0

 

0

Italian Lira

(26,470,900)

(29,000)

0.001176

(31,100)

(2,100)

 

(2,100)

 

 

 

 

0

0

 

0

Swiss Franc

(60,700)

(25,300)

0.532800

(32,300)

(7,000)

 

(7,000)

 

 

 

 

0

0

 

0

UK Pound

558,500

1,308,200

2.222000

1,241,000

(67,200)

1,000

(66,200)

 

 

 

 

0

0

 

0

 

 

 

 

0

0

 

0

 

 

 

 

0

0

 

0

  Total

 

 

 

 

168,200

500

168,700

Does not include $ profit (loss) attributable to outstanding SWAP transactions $ has already been taken into income/expense through accrual accounting


 

Yes

No

3. Does a current revaluation of the bank's foreign currencies reflect an insignificant profit or loss?

X

 

 

 


Last Updated 02/02/2005 supervision@fdic.gov