PURPOSE
To show illustration of term loan lend.
OVERVIEW
TRANSACTION DETAILS
| Accounting Base Ccy |
| Trade ID |
| Transaction |
| Trade Date |
| Initial Draw Date |
| Maturity Date |
| Currency |
| Amount |
| Frequency |
| Accrual Method |
| SGD |
| TML1001 |
| Lend |
8-Apr-16 |
8-Apr-16 |
8-Apr-19 |
USD |
10,345,541.07 |
Semi-Annual |
Act/360 |
Repayment Schedule
| From Date | To Date | Activity | Rate (%) | Principal | Int Cap. | Interest | Outstanding |
|---|---|---|---|---|---|---|---|
| 8-Apr-16 | 8-Apr-16 | Lending | 1.817200 | -10,345,541.07 | 0.00 | 0.00 | -10,345,541.07 |
| 8-Apr-16 | 5-May-16 | Additional Lending | 1.817200 | -4,433,803.32 | 0.00 | 0.00 | -14,779,344.39 |
| 5-May-16 | 5-Jul-16 | Additional Lending | 1.817200 | -3,694,836.10 | 0.00 | 0.00 | -18,474,180.49 |
| 5-Jul-16 | 5-Oct-16 | Additional Lending | 1.817200 | -3,694,836.09 | 0.00 | 0.00 | -22,169,016.58 |
| 5-Oct-16 | 11-Oct-16 | Redeem P + I | 1.817200 | 7,000,000.00 | 0.00 | 222,428.00 | -15,169,016.58 |
| 11-Oct-16 | 10-Apr-17 | Redeem P + I | 1.817200 | 9,000,000.00 | 0.00 | 138,591.38 | -6,169,016.58 |
| 10-Apr-17 | 10-Oct-17 | Redeem I | 1.817200 | 0.00 | 0.00 | 56,985.88 | -6,169,016.58 |
| 10-Oct-17 | 9-Apr-18 | Redeem I | 1.817200 | 0.00 | 0.00 | 56,363.08 | -6,169,016.58 |
| 9-Apr-18 | 9-Oct-18 | Redeem I | 1.817200 | 0.00 | 0.00 | 56,985.88 | -6,169,016.58 |
| 9-Oct-18 | 8-Apr-19 | Final Redemption | 1.817200 | 6,169,016.58 | 0.00 | 56,363.08 | 0.00 |
SUMMARY OF JOURNALS
| ID | Date | Description |
|---|---|---|
| J1 | 8-Apr-16 | Settlement of Term Loan (Lending) |
| J2 | 30-Apr-16 | Month End Term Loan Accruals |
| J3 | 1-May-16 | Reversal Month End Term Loan Accruals |
| J4 | 5-May-16 | Settlement of Term Loan (Additional Lending) |
| J5 | 31-May-16 | Month End Term Loan Accruals |
| J6 | 1-Jun-16 | Reversal Month End Term Loan Accruals |
| J7 | 5-Jul-16 | Settlement of Term Loan (Additional Lending) |
| J8 | 31-Jul-16 | Month End Term Loan Accruals |
| J9 | 1-Aug-16 | Reversal Month End Term Loan Accruals |
| J10 | 5-Oct-16 | Settlement of Term Loan (Additional Lending) |
| J11 | 11-Oct-16 | Principal and Interest Settlement of Term Loan (Redeem P+I) |
| J12 | 31-Oct-16 | Month End Term Loan Accruals |
| J13 | 1-Nov-16 | Reversal Month End Term Loan Accruals |
| J14 | 10-Apr-17 | Principal and Interest Settlement of Term Loan (Redeem P+I) |
| J15 | 30-Apr-17 | Month End Term Loan Accruals |
| J16 | 1-May-17 | Reversal Month End Term Loan Accruals |
| J17 | 10-Oct-17 | Interest Settlement of Term Loan (Redeem I) |
| J18 | 9-Apr-18 | Interest Settlement of Term Loan (Redeem I) |
| J19 | 30-Jun-18 | Month End Term Loan Accruals |
| J20 | 1-Jul-18 | Reversal Month End Term Loan Accruals |
| J21 | 9-Oct-18 | Interest Settlement of Term Loan (Redeem I) |
| J22 | 8-Apr-19 | Principal and Interest Settlement of Term Loan (Final Redeem P+I) |
J1 Settlement of Term Loan (Lending)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/001 | 8-Apr-16 | B | Cash at Bank | USD | -10,345,541.07 | 1.392200 | SGD | -14,403,062.28 | J1a |
| TML1001/001 | 8-Apr-16 | B | TML - Lending | USD | 10,345,541.07 | 1.392200 | SGD | 14,403,062.28 | J1b |
Note J1a: The exchange rate on 8-Apr-2016 is 1.392200 (last available rate on 1-Apr-2016). See Exchange Rates below.
J2 Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 30-Apr-16 | P | TML - Lending - Interest Income | USD | -17,562.98 | 1.396470 | SGD | -24,526.17 | J2a |
| TML1001 | 30-Apr-16 | B | TML - Lending - Interest Receivables | USD | 17,562.98 | 1.398747 | SGD | 24,566.17 | J2b |
| TML1001 | 30-Apr-16 | P | FX - Unrealised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | -40.00 | J2c |
| TML1001 | 30-Apr-16 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | 67,732.26 | J2d |
| TML1001 | 30-Apr-16 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | -67,732.26 | J2e |
Note J2a: The average multiplier rate between 8-Apr and 30-Apr is 1.396470. See Exchange Rates below.
Note J2b: Calculation of Accrual in USD
| Next Period Interest | 222,428.00 | A |
Calculation on pro-rating the next interest payment amount between different periods as below:
In the event there is change in the outstanding principal, system will pro-rate the next interest payment amount between the different periods. Essentially the weight is based on outstanding principal, interest rate and the number of days in the period.
B | C | D | E | F | G | H = D * E * F | I = D * E * G | J = H / M * A | K | L |
| From Date | To Date | Outstanding P | Rate | Acc Days | Total Days | Acc Wt | Total Wt | Period Accrual (USD) | Avg Rate | Period Accrual (SGD) |
| 8-Apr-16 | 5-May-16 | 10,345,541.07 | 1.8172 | 27 | 27 | 507,597,765.27 | 507,597,765.27 | 20,617.41 | 1.397415 | 28,811.07 |
| 5-May-16 | 5-Jul-16 | 14,779,344.39 | 1.8172 | 61 | 61 | 1,638,278,502.16 | 1,638,278,502.16 | 66,542.95 | 1.403223 | 93,374.57 |
| 5-Jul-16 | 5-Oct-16 | 18,474,180.49 | 1.8172 | 92 | 92 | 3,088,557,832.35 | 3,088,557,832.35 | 125,449.83 | 1.403365 | 176,051.94 |
| 5-Oct-16 | 11-Oct-16 | 22,169,016.58 | 1.8172 | 6 | 6 | 241,713,221.58 | 241,713,221.58 | 9,817.81 | 1.397834 | 13,723.67 |
5,476,147,321.36 | 222,428.00 | 1.402527 | 311,961.25 |
|||||||
M |
Calculation of Accrual from 8-Apr to 30-Apr
| Start Date | 8-Apr-16 | |
| Month End Date | 30-Apr-16 | |
| Days (include 30-Apr) | 23 | A |
| Start Date | 8-Apr-16 | |
| End Date | 5-May-16 | |
| Days (exclude 5-May) | 27 | B |
| Total Interest | 20,617.41 | C |
| Period Interest | 17,562.98 | D = C * A / B |
Note J2c: The unrealised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 17,562.98 | 1.398747 | 24,566.17 |
| At Average Rate | 17,562.98 | 1.396470 | 24,526.17 |
| Gain in exchange | 40.00 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J2e: The unrealised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 10,345,541.07 | 1.398747 | 14,470,794.54 |
| At Start Date | 10,345,541.07 | 1.392200 | 14,403,062.28 |
| Gain in exchange | 67,732.26 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J3 Reversal Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 1-May-16 | P | TML - Lending - Interest Income | USD | 17,562.98 | 1.396470 | SGD | 24,526.17 | J3a |
| TML1001 | 1-May-16 | B | TML - Lending - Interest Receivables | USD | -17,562.98 | 1.398747 | SGD | -24,566.17 | J3b |
| TML1001 | 1-May-16 | P | FX - Unrealised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | 40.00 | J3c |
| TML1001 | 1-May-16 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | -67,732.26 | J3d |
| TML1001 | 1-May-16 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | 67,732.26 | J3e |
J4 Settlement of Term Loan (Additional Lending)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/002 | 5-May-16 | B | Cash At Bank | USD | -4,433,803.32 | 1.402848 | SGD | -6,219,952.12 | J4a |
| TML1001/002 | 5-May-16 | B | TML - Lending | USD | 4,433,803.32 | 1.402848 | SGD | 6,219,952.12 | J4b |
Note J4a: The exchange rate on 5-May-2016 is 1.402848 (last available rate on 1-May-2016). See Exchange Rates below.
J5 Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 31-May-16 | P | TML - Lending - Interest Income | USD | -50,070.85 | 1.402324 | SGD | -70,215.56 | J5a |
| TML1001 | 31-May-16 | B | TML - Lending - Interest Receivables | USD | 50,070.85 | 1.401693 | SGD | 70,183.96 | J5b |
| TML1001 | 31-May-16 | P | FX - Unrealised Losses - Revenue | USD | 0.00 | 0.000000 | SGD | 31.60 | J5c |
| TML1001 | 31-May-16 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | 93,089.18 | J5d |
| TML1001 | 31-May-16 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | -93,089.18 | J5e |
Note J5a: The average multiplier rate between 8-Apr and 31-May is 1.402324. See calculation in J5c below.
Note J5b: Calculation of Accrual in USD
| Next Period Interest | 222,428.00 | A |
Calculation on pro-rating the next interest payment amount between different periods as below:
In the event there is change in the outstanding principal, system will pro-rate the next interest payment amount between the different periods. Essentially the weight is based on outstanding principal, interest rate and the number of days in the period.
B | C | D | E | F | G | H = D * E * F | I = D * E * G | J = H / M * A | K | L |
| From Date | To Date | Outstanding P | Rate | Acc Days | Total Days | Acc Wt | Total Wt | Period Accrual (USD) | Avg Rate | Period Accrual (SGD) |
| 8-Apr-16 | 5-May-16 | 10,345,541.07 | 1.8172 | 27 | 27 | 507,597,765.27 | 507,597,765.27 | 20,617.41 | 1.397415 | 28,811.07 |
| 5-May-16 | 5-Jul-16 | 14,779,344.39 | 1.8172 | 61 | 61 | 1,638,278,502.16 | 1,638,278,502.16 | 66,542.95 | 1.403223 | 93,374.57 |
| 5-Jul-16 | 5-Oct-16 | 18,474,180.49 | 1.8172 | 92 | 92 | 3,088,557,832.35 | 3,088,557,832.35 | 125,449.83 | 1.403365 | 176,051.94 |
| 5-Oct-16 | 11-Oct-16 | 22,169,016.58 | 1.8172 | 6 | 6 | 241,713,221.58 | 241,713,221.58 | 9,817.81 | 1.397834 | 13,723.67 |
5,476,147,321.36 | 222,428.00 | 1.402527 | 311,961.25 |
|||||||
M |
Calculation of Accrual from 5-May to 31-May
| Start Date | 5-May-16 | |
| Month End Date | 31-May-16 | |
| Days (include 31-May) | 27 | A |
| Start Date | 5-May-16 | |
| End Date | 5-Jul-16 | |
| Days (exclude 5-Jul) | 61 | B |
| Total Interest | 66,542.95 | C |
| Period Interest | 29,453.44 | D = C * A / B |
Calculation of Accrual from 8-Apr to 31-May
| 8-Apr to 5-May | 20,617.41 |
| 5-May to 31-May | 29,453.44 |
| Total Interest | 50,070.85 |
Note J5c: The unrealised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 50,070.85 | 1.401693 | 70,183.96 |
| At Average Rate | 50,070.85 | 1.402324 | 70,215.56 |
| Loss in exchange | -31.60 |
USD accrual conversion to SGD using average rate is analyzed as below:
| USD | Rate+ | SGD |
|
| 8-Apr to 5-May | 20,617.41 | 1.397415 | 28,811.07 |
| 5-May to 31-May | 29,453.44 | 1.405761 | 41,404.49 |
| 50,070.85 | 1.402324 | 70,215.56 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J5e: The unrealised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 14,779,344.39 | 1.401693 | 20,716,103.58 |
| At Start Date | 10,345,541.07 | 1.392200 | 14,403,062.28 |
| At Start Date | 4,433,803.32 | 1.402848 | 6,219,952.12 |
| Gain in exchange | 93,089.18 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J6 Reversal Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 1-Jun-16 | P | TML - Lending - Interest Income | USD | 50,070.85 | 1.402324 | SGD | 70,215.56 | J6a |
| TML1001 | 1-Jun-16 | B | TML - Lending - Interest Receivables | USD | -50,070.85 | 1.401693 | SGD | -70,183.96 | J6b |
| TML1001 | 1-Jun-16 | P | FX - Unrealised Losses - Revenue | USD | 0.00 | 0.000000 | SGD | -31.60 | J6c |
| TML1001 | 1-Jun-16 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | -93,089.18 | J6d |
| TML1001 | 1-Jun-16 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | 93,089.18 | J6e |
J7 Settlement of Term Loan (Additional Lending)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/003 | 5-Jul-16 | B | Cash At Bank | USD | -3,694,836.10 | 1.402489 | SGD | -5,181,966.99 | J7a |
| TML1001/003 | 5-Jul-16 | B | TML - Lending | USD | 3,694,836.10 | 1.402489 | SGD | 5,181,966.99 | J7b |
Note J7a: The exchange rate on 5-Jul-2016 is 1.402489 (last available rate on 30-Jun-2016). See Exchange Rates below.
J8 Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 31-Jul-16 | P | TML - Lending - Interest Income | USD | -123,977.16 | 1.402184 | SGD | -173,838.55 | J8a |
| TML1001 | 31-Jul-16 | B | TML - Lending - Interest Receivables | USD | 123,977.16 | 1.404227 | SGD | 174,092.08 | J8b |
| TML1001 | 31-Jul-16 | P | FX - Unrealised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | -253.53 | J8c |
| TML1001 | 31-Jul-16 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | 136,961.66 | J8d |
| TML1001 | 31-Jul-16 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | -136,961.66 | J8e |
Note J8a: The average multiplier rate between 8-Apr and 31-Jul is 1.402184. See calculation in J8c below.
Note J8b: Calculation of Accrual in USD
| Next Period Interest | 222,428.00 | A |
Calculation on pro-rating the next interest payment amount between different periods as below:
In the event there is change in the outstanding principal, system will pro-rate the next interest payment amount between the different periods. Essentially the weight is based on outstanding principal, interest rate and the number of days in the period.
B | C | D | E | F | G | H = D * E * F | I = D * E * G | J = H / M * A | K | L |
| From Date | To Date | Outstanding P | Rate | Acc Days | Total Days | Acc Wt | Total Wt | Period Accrual (USD) | Avg Rate | Period Accrual (SGD) |
| 8-Apr-16 | 5-May-16 | 10,345,541.07 | 1.8172 | 27 | 27 | 507,597,765.27 | 507,597,765.27 | 20,617.41 | 1.397415 | 28,811.07 |
| 5-May-16 | 5-Jul-16 | 14,779,344.39 | 1.8172 | 61 | 61 | 1,638,278,502.16 | 1,638,278,502.16 | 66,542.95 | 1.403223 | 93,374.57 |
| 5-Jul-16 | 5-Oct-16 | 18,474,180.49 | 1.8172 | 92 | 92 | 3,088,557,832.35 | 3,088,557,832.35 | 125,449.83 | 1.403365 | 176,051.94 |
| 5-Oct-16 | 11-Oct-16 | 22,169,016.58 | 1.8172 | 6 | 6 | 241,713,221.58 | 241,713,221.58 | 9,817.81 | 1.397834 | 13,723.67 |
5,476,147,321.36 | 222,428.00 | 1.402527 | 311,961.25 |
|||||||
M |
Calculation of Accrual from 5-Jul to 31-Jul
| Start Date | 5-Jul-16 | |
| Month End Date | 31-Jul-16 | |
| Days (include 31-Jul) | 27 | A |
| Start Date | 5-Jul-16 | |
| End Date | 5-Oct-16 | |
| Days (exclude 5-Oct) | 92 | B |
| Total Interest | 125,449.83 | C |
| Period Interest | 36,816.80 | D = C * A / B |
Calculation of Accrual from 8-Apr to 31-Jul
| 8-Apr to 5-May | 20,617.41 |
| 5-May to 5-Jul | 66,542.95 |
| 5-Jul to 31-Jul | 36,816.80 |
| Total Interest | 123,977.16 |
Note J8c: The unrealised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 123,977.16 | 1.404227 | 174,092.08 |
| At Average Rate | 123,977.16 | 1.402184 | 173,838.55 |
| Gain in exchange | 253.53 |
USD accrual conversion to SGD using average rate is analyzed as below:
| USD | Rate+ | SGD |
|
| 8-Apr to 5-May | 20,617.41 | 1.397415 | 28,811.07 |
| 5-May to 5-Jul | 66,542.95 | 1.403223 | 93,374.57 |
| 5-Jul to 31-Jul | 36,816.80 | 1.402971 | 51,652.91 |
| 123,977.00 | 1.402184 | 173,838.55 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J8e: The unrealised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 18,474,180.49 | 1.404227 | 25,941,943.05 |
| At Start Date | 10,345,541.07 | 1.392200 | 14,403,062.28 |
| At Start Date | 4,433,803.32 | 1.402848 | 6,219,952.12 |
| At Start Date | 3,694,836.10 | 1.402489 | 5,181,966.99 |
| Gain in exchange | 136,961.66 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J9 Reversal Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 1-Aug-16 | P | TML - Lending - Interest Income | USD | 123,977.16 | 1.402184 | SGD | 173,838.55 | J9a |
| TML1001 | 1-Aug-16 | B | TML - Lending - Interest Receivables | USD | -123,977.16 | 1.404227 | SGD | -174,092.08 | J9b |
| TML1001 | 1-Aug-16 | P | FX - Unrealised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | 253.53 | J9c |
| TML1001 | 1-Aug-16 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | -136,961.66 | J9d |
| TML1001 | 1-Aug-16 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | 136,961.66 | J9e |
J10 Settlement of Term Loan (Additional Lending)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/004 | 5-Oct-16 | B | Cash At Bank | USD | -3,694,836.09 | 1.397834 | SGD | -5,164,767.51 | J10a |
| TML1001/004 | 5-Oct-16 | B | TML - Lending | USD | 3,694,836.09 | 1.397834 | SGD | 5,164,767.51 | J10b |
Note J10a: The exchange rate on 5-Oct-2016 is 1.397834 (last available rate on 28-Sep-2016). See Exchange Rates below.
J11 Principal and Interest Settlement of Term Loan (Redeem P+I)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/005 | 11-Oct-16 | B | TML - Lending | USD | -7,000,000.00 | 1.392200 | SGD | -9,745,400.00 | J11a |
| TML1001/005 | 11-Oct-16 | P | TML - Lending - Interest Income | USD | -222,428.00 | 1.402527 | SGD | -311,961.25 | J11b |
| TML1001/005 | 11-Oct-16 | B | Cash at Bank | USD | 7,222,428.00 | 1.397834 | SGD | 10,095,755.42 | J11c |
| TML1001/005 | 11-Oct-16 | P | FX - Realised Gains - Capital | USD | 0.00 | 0.000000 | SGD | -39,438.00 | J11d |
| TML1001/005 | 11-Oct-16 | P | FX - Realised Losses - Revenue | USD | 0.00 | 0.000000 | SGD | 1,043.83 | J11e |
Note J11b: The average multiplier rate between 8-Apr and 11-Oct is 1.402527. See calculation in J11e below.
Note J11d: The realised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 7,000,000.00 | 1.397834 | 9,784,838.00 |
| At Start Date | 7,000,000.00 | 1.392200 | 9,745,400.00 |
| Gain in exchange | 39,438.00 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J11e: The realised foreign exchange gain/loss on interest income is analyzed as follows:
| Next Period Interest | 222,428.00 | A |
Calculation on pro-rating the next interest payment amount between different periods as below:
In the event there is change in the outstanding principal, system will pro-rate the next interest payment amount between the different periods. Essentially the weight is based on outstanding principal, interest rate and the number of days in the period.
B | C | D | E | F | G | H = D * E * F | I = D * E * G | J = H / M * A | K | L |
| From Date | To Date | Outstanding P | Rate | Acc Days | Total Days | Acc Wt | Total Wt | Period Accrual (USD) | Avg Rate | Period Accrual (SGD) |
| 8-Apr-16 | 5-May-16 | 10,345,541.07 | 1.8172 | 27 | 27 | 507,597,765.27 | 507,597,765.27 | 20,617.41 | 1.397415 | 28,811.07 |
| 5-May-16 | 5-Jul-16 | 14,779,344.39 | 1.8172 | 61 | 61 | 1,638,278,502.16 | 1,638,278,502.16 | 66,542.95 | 1.403223 | 93,374.57 |
| 5-Jul-16 | 5-Oct-16 | 18,474,180.49 | 1.8172 | 92 | 92 | 3,088,557,832.35 | 3,088,557,832.35 | 125,449.83 | 1.403365 | 176,051.94 |
| 5-Oct-16 | 11-Oct-16 | 22,169,016.58 | 1.8172 | 6 | 6 | 241,713,221.58 | 241,713,221.58 | 9,817.81 | 1.397834 | 13,723.67 |
5,476,147,321.36 | 222,428.00 | 1.402527 | 311,961.25 |
|||||||
M |
| USD | Rate+ | SGD |
|
| At Closing Rate | 222,428.00 | 1.397834 | 310,917.42 |
| At Average Rate | 222,428.00 | 1.402527 | 311,961.25 |
| Loss in exchange | -1,043.83 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J12 Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 31-Oct-16 | P | TML - Lending - Interest Income | USD | -16,079.66 | 1.396276 | SGD | -22,451.64 | J12a |
| TML1001 | 31-Oct-16 | B | TML - Lending - Interest Receivables | USD | 16,079.66 | 1.398115 | SGD | 22,481.21 | J12b |
| TML1001 | 31-Oct-16 | P | FX - Unrealised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | -29.57 | J12c |
| TML1001 | 31-Oct-16 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | -16,319.28 | J12d |
| TML1001 | 31-Oct-16 | P | FX - Unrealised Losses - Capital | USD | 0.00 | 0.000000 | SGD | 16,319.28 | J12e |
Note J12a: The average multiplier rate between 11-Oct and 31-Oct is 1.396276. See Exchange Rates below.
Note J12b: Calculation of Accrual in USD
| Outstanding Principal | 15,169,016.58 | A |
| Interest Rate | 1.81720% | B |
| Start Date | 11-Oct-16 | C |
| Month End Date | 31-Oct-16 | D |
| End Date | 10-Apr-17 | E |
| Days to ME (include 31-Oct) | 21 | F = D - C + 1 |
| Days To End Date (exclude 10-Apr) | 181 | G = E - C |
| Accrual Method | Act/360 | H |
| Total Interest | 138,591.38 | I |
| Period Interest | 16,079.66 | J = I / G * F |
Note J12c: The unrealised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 16,079.66 | 1.398115 | 22,481.21 |
| At Average Rate | 16,079.66 | 1.396276 | 22,451.64 |
| Gain in exchange | 29.57 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J12e: The unrealised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 15,169,016.58 | 1.398115 | 21,208,029.62 |
| At Start Date | 3,345,541.07 | 1.392200 | 4,657,662.28 |
| At Start Date | 4,433,803.32 | 1.402848 | 6,219,952.12 |
| At Start Date | 3,694,836.10 | 1.402489 | 5,181,966.99 |
| At Start Date | 3,694,836.09 | 1.397834 | 5,164,767.51 |
| Loss in exchange | -16,319.28 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J13 Reversal Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 1-Nov-16 | P | TML - Lending - Interest Income | USD | 16,079.66 | 1.396276 | SGD | 22,451.64 | J13a |
| TML1001 | 1-Nov-16 | B | TML - Lending - Interest Receivables | USD | -16,079.66 | 1.398115 | SGD | -22,481.21 | J13b |
| TML1001 | 1-Nov-16 | P | FX - Unrealised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | 29.57 | J13c |
| TML1001 | 1-Nov-16 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | 16,319.28 | J13d |
| TML1001 | 1-Nov-16 | P | FX - Unrealised Losses - Capital | USD | 0.00 | 0.000000 | SGD | -16,319.28 | J13e |
J14 Principal and Interest Settlement of Term Loan (Redeem P+I)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/006 | 10-Apr-17 | B | TML - Lending | USD | -9,000,000.00 | 1.398841 | SGD | -12,589,570.47 | J14a |
| TML1001/006 | 10-Apr-17 | P | TML - Lending - Interest Income | USD | -138,591.38 | 1.403752 | SGD | -194,547.91 | J14b |
| TML1001/006 | 10-Apr-17 | B | Cash at Bank | USD | 9,138,591.38 | 1.410603 | SGD | 12,890,924.42 | J14c |
| TML1001/006 | 10-Apr-17 | P | FX - Realised Gains - Capital | USD | 0.00 | 0.000000 | SGD | -105,856.53 | J14d |
| TML1001/006 | 10-Apr-17 | P | FX - Realised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | -949.51 | J14e |
Note J14b: The average multiplier rate between 11-Oct and 10-Apr is 1.403752. See Exchange Rates below.
Note J14d: The realised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 9,000,000.00 | 1.410603 | 12,695,427.00 |
| At Start Date | 9,000,000.00 | 1.398841 | 12,589,570.47 |
| Gain in exchange | 105,856.53 |
Breakdown analysis of principal lending at different start date:
| At Start Date | 3,345,541.07 | 1.392200 | 4,657,662.28 |
| At Start Date | 4,433,803.32 | 1.402848 | 6,219,952.12 |
| At Start Date | 1,220,655.61 | 1.402489 | 1,711,956.07 |
| 9,000,000.00 | 1.398841 | 12,589,570.47 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J14e: The realised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 138,591.38 | 1.410603 | 195,497.42 |
| At Average Rate | 138,591.38 | 1.403752 | 194,547.91 |
| Gain in exchange | 949.51 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J15 Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 30-Apr-17 | P | TML - Lending - Interest Income | USD | -6,539.36 | 1.416485 | SGD | -9,262.90 | J15a |
| TML1001 | 30-Apr-17 | B | TML - Lending - Interest Receivables | USD | 6,539.36 | 1.416779 | SGD | 9,264.83 | J15b |
| TML1001 | 30-Apr-17 | P | FX - Unrealised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | -1.93 | J15c |
| TML1001 | 30-Apr-17 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | 105,354.71 | J15d |
| TML1001 | 30-Apr-17 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | -105,354.71 | J15e |
Note J15a: The average multiplier rate between 10-Apr and 30-Apr is 1.416485. See Exchange Rates below.
Note J15b: Calculation of Accrual in USD
| Outstanding Principal | 6,169,016.58 | A |
| Interest Rate | 1.81720% | B |
| Start Date | 10-Apr-17 | C |
| Month End Date | 30-Apr-17 | D |
| End Date | 10-Oct-17 | E |
| Days to ME (include 30-Apr) | 21 | F = D - C + 1 |
| Days To End Date (exclude 10-Oct) | 183 | G = E - C |
| Accrual Method | Act/360 | H |
| Total Interest | 56,985.88 | I |
| Period Interest | 6,539.36 | J = I / G * F |
Note J15c: The unrealised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 6,539.36 | 1.416779 | 9,264.83 |
| At Average Rate | 6,539.36 | 1.416485 | 9,262.90 |
| Gain in exchange | 1.93 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J15e: The unrealised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 6,169,016.58 | 1.416779 | 8,740,133.14 |
| At Start Date | 2,474,180.49 | 1.402489 | 3,470,010.92 |
| At Start Date | 3,694,836.09 | 1.397834 | 5,164,767.51 |
| Gain in exchange | 105,354.71 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J16 Reversal Month End Term Loan Accruals.
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 1-May-17 | P | TML - Lending - Interest Income | USD | 6,539.36 | 1.416485 | SGD | 9,262.90 | J16a |
| TML1001 | 1-May-17 | B | TML - Lending - Interest Receivables | USD | -6,539.36 | 1.416779 | SGD | -9,264.83 | J16b |
| TML1001 | 1-May-17 | P | FX - Unrealised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | 1.93 | J16c |
| TML1001 | 1-May-17 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | -105,354.71 | J16d |
| TML1001 | 1-May-17 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | 105,354.71 | J16e |
J17 Interest Settlement of Term Loan (Redeem I)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/006 | 10-Oct-17 | P | TML - Lending - Interest Income | USD | -56,985.88 | 1.414348 | SGD | -80,597.89 | J17a |
| TML1001/006 | 10-Oct-17 | B | Cash at Bank | USD | 56,985.88 | 1.415832 | SGD | 80,682.43 | J17b |
| TML1001/006 | 10-Oct-17 | P | FX - Realised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | -84.54 | J17c |
Note J17a: The average multiplier rate between 10-Apr and 10-Oct is 1.414348. See Exchange Rates below.
Note J17c: The realised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 56,985.88 | 1.415832 | 80,682.43 |
| At Average Rate | 56,985.88 | 1.414348 | 80,597.89 |
| Gain in exchange | 84.54 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J18 Interest Settlement of Term Loan (Redeem I)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/007 | 9-Apr-18 | P | TML - Lending - Interest Income | USD | -56,363.08 | 1.416925 | SGD | -79,862.24 | J18a |
| TML1001/007 | 9-Apr-18 | B | Cash at Bank | USD | 56,363.08 | 1.423450 | SGD | 80,230.03 | J18b |
| TML1001/007 | 9-Apr-18 | P | FX - Realised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | -367.79 | J18c |
Note J18a: The average multiplier rate between 10-Oct and 9-Apr is 1.416925. See Exchange Rates below.
Note J18c: The realised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 56,363.08 | 1.423450 | 80,230.03 |
| At Average Rate | 56,363.08 | 1.416925 | 79,862.24 |
| Gain in exchange | 367.79 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J19 Month End Term Loan Accruals
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 30-Jun-18 | P | TML - Lending - Interest Income | USD | -25,846.05 | 1.420163 | SGD | -36,705.59 | J19a |
| TML1001 | 30-Jun-18 | B | TML - Lending - Interest Receivables | USD | 25,846.05 | 1.418425 | SGD | 36,660.68 | J19b |
| TML1001 | 30-Jun-18 | P | FX - Unrealised Losses - Revenue | USD | 0.00 | 0.000000 | SGD | 44.91 | J19c |
| TML1001 | 30-Jun-18 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | 115,508.91 | J19d |
| TML1001 | 30-Jun-18 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | -115,508.91 | J19e |
Note J19a: The average multiplier rate between 9-Apr and 30-Jun is 1.420163. See Exchange Rates below.
Note J19b: Calculation of Accrual in USD
| Outstanding Principal | 6,169,016.58 | A |
| Interest Rate | 1.81720% | B |
| Start Date | 9-Apr-18 | C |
| Month End Date | 30-Jun-18 | D |
| End Date | 9-Oct-18 | E |
| Days to ME (include 30-Jun) | 83 | F = D - C + 1 |
| Days To End Date (exclude 9-Oct) | 183 | G = E - C |
| Accrual Method | Act/360 | H |
| Total Interest | 56,985.88 | I |
| Period Interest | 25,846.05 | J = I / G * F |
Note J19c: The unrealised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 25,846.05 | 1.418425 | 36,660.68 |
| At Average Rate | 25,846.05 | 1.420163 | 36,705.59 |
| Loss in exchange | -44.91 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J19e: The unrealised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 6,169,016.58 | 1.418425 | 8,750,287.34 |
| At Start Date | 2,474,180.49 | 1.402489 | 3,470,010.92 |
| At Start Date | 3,694,836.09 | 1.397834 | 5,164,767.51 |
| Gain in exchange | 115,508.91 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J20 Reversal Month End Term Loan Accruals.
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001 | 1-Jul-18 | P | TML - Lending - Interest Income | USD | 25,846.05 | 1.420163 | SGD | 36,705.59 | J20a |
| TML1001 | 1-Jul-18 | B | TML - Lending - Interest Receivables | USD | -25,846.05 | 1.418425 | SGD | -36,660.68 | J20b |
| TML1001 | 1-Jul-18 | P | FX - Unrealised Losses - Revenue | USD | 0.00 | 0.000000 | SGD | -44.91 | J20c |
| TML1001 | 1-Jul-18 | B | TML - Lending | USD | 0.00 | 0.000000 | SGD | -115,508.91 | J20d |
| TML1001 | 1-Jul-18 | P | FX - Unrealised Gains - Capital | USD | 0.00 | 0.000000 | SGD | 115,508.91 | J20e |
J21 Interest Settlement of Term Loan (Redeem I)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/008 | 9-Oct-18 | P | TML - Lending - Interest Income | USD | -56,985.88 | 1.418957 | SGD | -80,860.49 | J21a |
| TML1001/008 | 9-Oct-18 | B | Cash at Bank | USD | 56,985.88 | 1.416491 | SGD | 80,719.99 | J21b |
| TML1001/008 | 9-Oct-18 | P | FX - Realised Losses - Revenue | USD | 0.00 | 0.000000 | SGD | 140.50 | J21c |
Note J21a: The average multiplier rate between 9-Apr and 9-Oct is 1.418957. See Exchange Rates below.
Note J21c: The realised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 56,985.88 | 1.416491 | 80,719.99 |
| At Average Rate | 56,985.88 | 1.418957 | 80,860.49 |
| Loss in exchange | -140.50 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
J22 Principal and Interest Settlement of Term Loan (Final Redeem P+I)
| TradeID | PostDate | B/P | Account | Ccy | Ccy Amt D/(CR) | Rate | Base | Base Amt D/(CR) | Line |
|---|---|---|---|---|---|---|---|---|---|
| TML1001/009 | 8-Apr-19 | B | TML - Lending | USD | -6,169,016.58 | 1.399701 | SGD | -8,634,778.43 | J22a |
| TML1001/009 | 8-Apr-19 | P | TML - Lending - Interest Income | USD | -56,363.08 | 1.412023 | SGD | -79,585.96 | J22b |
| TML1001/009 | 8-Apr-19 | B | Cash at Bank | USD | 6,225,379.66 | 1.412868 | SGD | 8,795,639.71 | J22c |
| TML1001/009 | 8-Apr-19 | P | FX - Realised Gains - Capital | USD | 0.00 | 0.000000 | SGD | -81,227.69 | J22d |
| TML1001/009 | 8-Apr-19 | P | FX - Realised Gains - Revenue | USD | 0.00 | 0.000000 | SGD | -47.63 | J22e |
Note J22b: The average multiplier rate between 9-Oct and 8-Apr is 1.412023. See Exchange Rates below.
Note J22d: The realised gain/loss on the revaluation of the lending transaction is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 6,169,016.58 | 1.412868 | 8,716,006.12 |
| At Start Date | 6,169,016.58 | 1.399701 | 8,634,778.43 |
| Gain in exchange | 81,227.69 |
Breakdown analysis of principal drawdown at different start date:
| At Start Date | 2,474,180.49 | 1.402489 | 3,470,010.92 |
| At Start Date | 3,694,836.09 | 1.397834 | 5,164,767.51 |
| 6,169,016.58 | 1.399701 | 8,634,778.43 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
Note J22e: The realised foreign exchange gain/loss on interest income is analyzed as follows:
| USD | Rate+ | SGD |
|
| At Closing Rate | 56,363.08 | 1.412868 | 79,633.59 |
| At Average Rate | 56,363.08 | 1.412023 | 79,585.96 |
| Gain in exchange | 47.63 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
EXCHANGE RATES
Our illustration assumes the company uses different daily exchange rates for accounting.
Average rates are computed by using the multiplier rate from trade/transaction currency to the base currency each day and averaging this over the relevant period.
The following rates were used for this illustration.
Spot Rate
| Date | USD/SGD |
| 1-Apr-16 | 1.392200 |
| 16-Apr-16 | 1.398747 |
| 1-May-16 | 1.402848 |
| 16-May-16 | 1.408168 |
| 31-May-16 | 1.401693 |
| 15-Jun-16 | 1.400326 |
| 30-Jun-16 | 1.402489 |
| 15-Jul-16 | 1.403125 |
| 30-Jul-16 | 1.404227 |
| 14-Aug-16 | 1.402070 |
| 29-Aug-16 | 1.406607 |
| 13-Sep-16 | 1.403963 |
| 28-Sep-16 | 1.397834 |
| 13-Oct-16 | 1.395578 |
| 28-Oct-16 | 1.398115 |
| 27-Nov-16 | 1.405050 |
| 12-Dec-16 | 1.407127 |
| 11-Jan-17 | 1.401762 |
| 10-Feb-17 | 1.405213 |
| 12-Mar-17 | 1.410603 |
| 11-Apr-17 | 1.416779 |
| 11-May-17 | 1.411454 |
| 10-Jun-17 | 1.412959 |
| 10-Jul-17 | 1.418213 |
| 9-Aug-17 | 1.413823 |
| 8-Sep-17 | 1.412888 |
| 8-Oct-17 | 1.415832 |
| 7-Nov-17 | 1.420300 |
| 7-Dec-17 | 1.414934 |
| 6-Jan-18 | 1.416366 |
| 5-Feb-18 | 1.410692 |
| 7-Mar-18 | 1.422699 |
| 6-Apr-18 | 1.423450 |
| 6-May-18 | 1.418710 |
| 5-Jun-18 | 1.418425 |
| 5-Jul-18 | 1.424807 |
| 4-Aug-18 | 1.416726 |
| 3-Sep-18 | 1.412564 |
| 3-Oct-18 | 1.416491 |
| 2-Nov-18 | 1.415001 |
| 2-Dec-18 | 1.408515 |
| 1-Jan-19 | 1.411206 |
| 31-Jan-19 | 1.411963 |
| 15-Feb-19 | 1.409089 |
| 2-Mar-19 | 1.411095 |
| 1-Apr-19 | 1.412868 |
Average
| From Date | To Date | USD/SGD |
| 8-Apr-16 | 30-Apr-16 | 1.396470 |
| 8-Apr-16 | 5-May-16 | 1.397415 |
| 5-May-16 | 31-May-16 | 1.405761 |
| 5-May-16 | 5-Jul-16 | 1.403223 |
| 5-Jul-16 | 31-Jul-16 | 1.402971 |
| 5-Jul-16 | 5-Oct-16 | 1.403365 |
| 5-Oct-16 | 11-Oct-16 | 1.397834 |
| 11-Oct-16 | 31-Oct-16 | 1.396276 |
| 11-Oct-16 | 10-Apr-17 | 1.403752 |
| 10-Apr-17 | 30-Apr-17 | 1.416485 |
| 10-Apr-17 | 10-Oct-17 | 1.414348 |
| 10-Oct-17 | 9-Apr-18 | 1.416925 |
| 9-Apr-18 | 30-Jun-18 | 1.420163 |
| 9-Apr-18 | 9-Oct-18 | 1.418957 |
| 9-Oct-18 | 8-Apr-19 | 1.412023 |
+ Rates used for calculation are in full precision. Illustrated rates are rounded to 6dp.
FREQUENTLY ASKED QUESTIONS
RELATED INFORMATION
CHANGE HISTORY
| Date | By | Changes |
|---|---|---|
| 14-Jun-2017 | TS | Creation. |
| 08-May-2020 | LT | Re-formatting. |
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