Fixed income:
BIS standardized market risk framework for, §8.6(a)
securities, fixed-income, §8.4(a)
Floating exchange rates, §25.2(a)
Floors, interest rate, §7.11
Forecasts:
of exchange rates, §§6.6, 25.2
floating exchange rates, §25.2(a)
fundamental approach to, §25.2(b)
technical approach to, §25.2(c)
foreign exchange, §4.3(c)
hedged, error risk in, §19.14
income, §25.7(a). See alsoProfit plan
Foreign corporations, U.S. taxation of, §30.7
branch profits tax, §30.7(c)
business income, §30.7(a)(ii)
investment income, §30.7(a)(i)
in U.S. trade or business, §30.7(b)
Foreign currency translation, §12.6(g)
Foreign exchange:
BIS standardized market risk framework for, §8.6(b)
forecasts, §4.3(c)
risk management, seeForeign exchange risk
management
RiskMetrics model, §8.4(b)
translation gains/losses, §§4.4(b)(iii), 4.4(c)(i)
Foreign exchange management:
front-office/back-office division, §5.5(b)
performance measurement, §5.5(c)
position monitoring, §5.5(c)
risk management, seeForeign exchange risk
management
Foreign exchange risk management:
accounting exposure, §§6.4(b), 6.4(c)
contractual vs. noncontractual cash flows, §6.4(d)
currencies of denomination vs. determination, §6.4(e)
currency futures, §6.7(b)
currency options, §6.7(d)
economic exposure, §6.3
forecasting of exchange rates, §6.6
foreign currency debt, §6.7(c)
forwards, foreign exchange, §6.7(a)
guidelines for, §5.5(a)
hedging
customized instruments for, §7.12
with derivatives, §7.4
with forward contracts, §§7.3(a), 7.5-7.7
with forward rate agreements, §7.8
with interest rate caps and floors, §7.11
with interest rate swaps, §7.10
with long term loan contracts, §7.3(a)
with options contracts, §§7.5, 7.9
and volatility, §7.2
identifying exposure, §6.4
International Fisher Effect, §6.3
managing economic exposure, §6.5
Purchasing Power Parity (PPP) theorem, §6.3
reasons for refraining from, §6.2
tools/techniques for, §6.7
transaction exposure, §6.4(a)
Foreign investments, return on, §11.3
Foreign investment analysis:
asset cost allocation
amortization of goodwill, §4.4(a)(iii)
fixed asset depreciation, §4.4(a)(i)
inventory costing, §4.4(a)(ii)
revaluation, §4.4(a)(iv)
blocked funds, §4.4(d)(iii)
changes in accounting principles/methods,
§4.4(d)(i)
current operating costs
charges of expenses to reserves, §4.4(b)(i)
deferred taxes as liability, §4.4(b)(ii)
flow through of translation gains, §4.4(b)(iii)
severance pay, §4.4(b)(iv)
debt changes not matched by cash payments
foreign exchange translation gains/losses,
§4.4(c)(i)
noncapitalization of financial leases,
§4.4(c)(ii)
foreign exchange forecasts, §4.3(c)
general methodology of capital budgeting
combining data types, §4.2(d)
cost of capital, §4.2(c)
project cash inflows, §4.2(b)
project cash outflows, §4.2(a)
long-range inflation, §4.3(d)
parent cash flows
project cash flows vs., §4.3(a)
ties to financing, §4.3(b)
political risk, §4.3(f)
project cash flows
inflows, §4.2(b)
outflows, §4.2(a)
parent cash flows vs., §4.3(a)
subsidized financing, §4.3(e)
unconsolidated subsidiaries, §4.4(d)(ii)
Foreign-owned businesses in U.S.:
database requirements for, §29.4(c)
penalties on, §29.4(e)
reporting levels for, §29.4(d)
reporting requirements for, §29.4(b)
responsibilities of, §29.4(a)
Foreign tax credit, §30.4
Forwards, foreign exchange, §6.7(a)
Forward contracts, §7.1(a)
documentation for, §19.A
for risk management, §§7.3(a), 7.5-7.7
Forward-looking information, disclosure of, §13.8
Forward rate agreements (FRAs), §7.8
Foundation IRB Approach, §3.4(a)
France,§10.8
FRAs (forward rate agreements), §7.8
Fraud detection, §15.5(b)
Front-office/back-office division, §5.5(b)
Full consolidation accounting, §§18.4(a), 18.5(b),
18.5(d)
Functions employed comparison (FEC), §29.17
composite return on investment, §29.17(a)
economic adjustments, §29.17(d)
recombination of transfer pricing transactions,
§29.17(c)
severance of transfer from non-transfer transactions,
§29.17(b)
Fundamental approach (exchange rate forecast),
§25.2(b)
Fundamental betas, §9.2(c)(ii)
Future cash flows, §21.8(b)
Future of banking, §1.4
Futures (market), §§6.7(b), 7.1(b)6 • INDEX