Column 3-4: Foreign exchange contracts (Column 3-4: Foreign exchange contracts (including contracts involving gold)

Column 3-4: Foreign exchange contracts (including contracts involving gold)

All instruments that have the objective of managing foreign exchange risk. Include contracts which manage both interest rate risk and foreign exchange risk.

Include:

• cross currency swaps;
• forward foreign exchange contracts;
• currency futures;
• currency options purchased; and
• hedge contracts.

Outstanding spot transactions should be treated as forward foreign exchange contracts.