Financial Sector (Collection of Data) (reporting standard) determination No. 1 of 2012 - ARS 116.0 - Market Risk
Table 4: Foreign exchange riskTable 4: Foreign exchange risk
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Table 4: Foreign exchange risk
For each foreign currency in which the ADI has positions, report separately the AUD equivalent of the net open position in that currency.
The net open position in a particular currency is to be calculated in accordance with paragraphs 58 to 62 of Attachment B to APS 116. In calculating the net open position in each currency:
(a) include all transactions contracted as at the reporting date (i.e. both traded and non-traded positions) excluding any structural positions; and
(b) forward positions should be valued at current spot market exchange rates or using net present values.