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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

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