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Overview       i. Foreign Exchange outright transaction revalued at period and using market spot rates.

ii. Settlement amounts are journalled to FRX: Deals Payables or Receivables accounts in the general ledger.


TRANSACTION DETAILS

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SUMMARY OF JOURNALS

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J1             Trade Date

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J2            Trade Date

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Note J2a: The exchange rate on trade date is 2.550000 (Contract rate).

J3            Month end revaluation

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Note J3b: The FX revaluation Profit/Loss is analysed as follows:

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Market Rate is exchange rate on 31-Mar-03. See Exchange Rates below.

MTM can also be updated manually in the system for a FX trade. If the MTM is manually updated, please see J7 for the journals generated.

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