Forward exchange transactions in the balance sheet

In most cases, the agreed forward rate of the forward exchange transaction (DTG) does not match the real exchange rate on the date of the transaction. As a result, a forward exchange transaction is booked on the date whose exchange rate does not match the real exchange rate on that date. As the forward exchange transaction would lead to a sudden change in assets, the forward exchange transaction must be included in the asset valuation for its entire term.

DTGs are therefore included in the statement of assets during their term. To evaluate the DTG, you can manually maintain the corresponding forward price history. To do this, in the context menu of the DTG displayed in the asset overview, select the command DATE COURSES.

Please also read the chapters Histories and Creating a history for a forward exchange transaction.

Detailed information on the individual columns of the balance sheet for forward exchange transactions can be found in the following table.

Presentation of a DTG in the balance sheet

Column	Description
Asset class (2. Grouping)	"Forward exchange transaction".
Attachment	Designation of the DTG according to the following scheme: DTG <inflow currency> for <outflow currency> <from> to <to>.
Investment currency	Inflow currency.
Number of withholding tax	-
Number tax-free	-
Stock	Future inflow amount in the inflow currency. If, for example, a purchase of USD 10,000 for EUR is agreed, then 10,000 is shown here (analogous to bonds).
Credit rating (Fitch)	-
Industry Unknown Attachment	-
Dev. course	Exchange rate in evaluation currency per outflow currency. For converting the purchase rate into the evaluation currency for each inflow currency.
Dev. rate current Unknown Attachment	Current exchange rate in evaluation currency per outflow currency. For converting the purchase rate into the evaluation currency for each inflow currency.
Success not real.	Corresponds to the market value.
Success [%] not real.	Percentage success.
Holder Unknown Attachment	Holder whose overview of assets is displayed or holder for whose securities account this IV is displayed.
ISIN/ Account number	This is the account number stored in text form when the transaction is entered.
Purchase price Unknown Attachment	Recorded forward rate in evaluation currency per inflow currency.
Purchase price [Note]	Recorded forward rate in outflow currency per inflow currency The indication [Anl.-Wg.] in the column heading of the balance sheet is misleading here - it does not apply to DTGs.
Purchase price	Inflow amount in evaluation currency.
Purchase price [Annex -Wg.] Unknown Attachment	Inflow amount in inflow currency. The indication [Anl.-Wg.] in the column heading of the balance sheet is misleading here - it does not apply to DTGs.
Course	Valuation rate in outflow currency per inflow currency.
Course date	-
Course success not real. Unknown Attachment	-
Market value	Market value of the DTG in evaluation currency.
Market value [Note] Unknown Attachment	Market value of the DTG in outflow currency. Calculation: Stock * (price - purchase price).
Storage location Unknown Attachment	-
Runtime	Date of the DTG.
Last acquisition Unknown Attachment	Investment date of the DTG.
Pool factor Unknown Attachment	-
Product quality (EDG rating)	-
Yield	-
Risk class	Risk class of the DTG. DTGs are classified as "speculative" by default.
Accrued interest/ interim profits	-
Security no. Unknown Attachment	-
Value share [%]	Percentage share of DTG in assets.
Wg. success not realized Unknown Attachment	Unrealized profit due to forward and exchange rate changes to the reporting currency.
WKN	-
WP type Unknown Attachment	"Forward exchange transaction".
Interest/dividends	-

Unknown Attachment This symbol in the table indicates that the relevant columns are hidden in the standard asset overview.