Page 21 - Chapter 22 - Foreign Exchange

Exchange item: Transaction Translation Realisation
Date Date Date

Unit of foreign Spot rate Spot rate Spot rate

currency
Debt Spot rate Spot rate Spot rate

FEC Forward rate Market-related Spot rate
forward rate for

remaining period

Affected FEC Forward rate Forward rate Spot rate
FCOC Zero rate Market value of Market value of

(Nil rate) FCOC divided by FCOC divided by
foreign currency foreign currency

specified specified
in FCOC in FCOC***

Affected FCOC Zero rate Premium/other Market value of

(Nil rate) compensation FCOC divided by
received/paid divided foreign currency

by foreign currency specified in FCOC.
specified in affected

FCOC