|
Risk Management Manual of Examination Policies
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 |
|
|
