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 Forex Spot Transactions (OTC) Locate this document in the navigation structure

NPV calculations are not made in the risk analysis for Forex spot transactions, since they are not subject to the risk of changing interest rates. If the forex positions resulting from forex spot transactions need to be valued in the gap analysis, then this can only be done by valuing the positions as balances in two accounts with two different currencies. They are then valued similarly to account transactions.