Form Ffiec 009 - Country Exposure Report Page 32
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36FFIEC 009
Revaluation
Revaluation
Net by
Net Aggregate
Gains
Losses
Location
Residual Amount
US Hong Kong with:
Japan Hong Kong ...............................
15
11
4
−30
Japan London ....................................
45
75
Japan Tokyo ......................................
60
40
20
−6
−6
Total ............................................
120
126
US London
Japan Hong Kong ...............................
190
70
120
Japan London ....................................
79
41
38
Japan Tokyo ......................................
67
34
33
Total ............................................
336
145
191
191
US New York
−18
Japan London ....................................
57
75
−75
Japan New York .................................
10
85
Japan Tokyo ......................................
41
40
1
−92
−92
Total ............................................
108
200
US Tokyo
−110
Japan Hong Kong ...............................
115
225
Japan London ....................................
75
25
50
−85
Japan New York .................................
15
100
Japan Tokyo ......................................
144
64
80
−65
−65
Total ............................................
349
414
Grand Total .....................................
913
885
Total Net Aggregate Residual ...........
28
Example 1: Assumes the respondent has no master
• Since claims on Japan bank’s Hong Kong and London
agreement and elects to report to columns 6 and 7.
branches are not formally guaranteed by the head
office or covered by a master agreement, report in
memorandum column 5 gross revaluation gains with
Memo
branches of Japan bank for the countries in which the
col 4
col 5
col 6
col 7
branches are located, i.e., $320 million (in millions:
Japan ..................
769
0
144
414
$15 + $190 + $115) on the Hong Kong country line
Hong Kong ..........
0
320
0
126
and $256 million (in millions: $45 + $79 + $57 + $75)
United Kingdom ...
0
256
0
145
on the United Kingdom country line.
• Revaluation gains of 144 at US bank’s Tokyo branch
• Since respondent elects to report to columns 6 and 7,
with Japan bank’s head office in Tokyo qualify as local
report only cross-border revaluation gains in column 4:
country claims and are reported in column 6. If docu-
total gross cross-border claims of 769 on Japan bank,
mentation states that revaluation losses booked at the
including cross-border claims on the various foreign
foreign branches of US bank are payable locally (and
branches of Japan bank, are reported in column 4 in
only locally), these amounts may be reported as local
Japan, the country of the head office.
country liabilities in column 7.
Instructions for Preparation of Reporting Form FFIEC 009
009-17
December 1997
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