1

2
3
4

The above information is based on the last audited balance sheet ( i.e. 31.03.2014 ) and other factual in

Date:
Place:

ANNEXURE I
INFORMATION ON UNHEDGED FOREIGN CURRENCY EXPOSURE.

(To be furnished on quarterly basis by the borrowers enjoying aggregate FB & NFB Credit Limits of Rs 2
from BoB on the borrowers letterhead or under their seal /rubber-stamp)
NAME OF THE BORROWER:
PAN NUMBER
:
Information given below pertains to Quarter ended on: (presently 31.12.2014)
Total Foreign currency exposure (FCE)1 of the borrower as on : (presently 31.12.2014)
i. Export Receivables (Purchased /Discounted from Bank/s or sent on collection basis
or Documents yet to be submitted to Bank/s)
ii. Sundry Creditors in Foreign Currency
iii. Borrowings in Foreign Currency (PCFC / PSDL etc)
iv. Long Term Borrowings in foreign currency (ECB / FCNR B Loan, FCTL etc)
v. Other foreign currency assets and liabilities including devolved LCs, SBLC, and
Invoked Fgn BGs yet to be paid.
Off Balance Sheet Items
vi. Foreign Bank Guarantee /SBLCs /
vii. Foreign Letters of Credit issued for which liability not yet created)
viii. Any other Fgn CCY Exposure
TOTAL (Sum of i to viii)
Out of 1, the foreign currency exposure which is hedged (Financial Hedge or Natural
Hedge)
Out
of
1,
the
foreign
currency
exposure
which
is
unhedged
2
(UFCE) (1-2)
3

EBID (Profit after Tax + Depreciation + Interest on Debt +Lease Rentals, if any) as on last
annual audited balance sheet : (Presently 31.03.2014)
The above information is based on the last audited balance sheet ( i.e. 31.03.2014 ) and other factual information

Name of Authorised Signatory :

Designation (Director/CFO/..) :

Note:
Foreign Currency Exposure (FCE) refers to the gross sum of all items on assets and
liabilities side of the balance sheet of the borrower , that have impact on profit and loss
account due to movement in foreign exchange rates. This may be computed by following the
provisions of relevant accounting standard. Items maturing or having cash flows over the
period of next five years only may be considered.
1.

2.

In computing the UFCE, borrower may exclude items which are effective hedge of each
other. For this purpose, two types of hedges which may be considered are
a) Financial hedge - ensured normally through a derivative contract with a financial
institution. Hedging through derivatives may only be considered where the entity at inception
of the derivative contract has documented the purpose and the strategy for hedging and
assessed its effectiveness as a hedging instrument at periodic intervals. For the purpose of
assessing the effectiveness of hedge, guidance may be taken from the pronouncements of
the Institute of Chartered Accountants of India on the matter.
b) Natural hedge may be considered when cash flows arising out of the operations of the
company offset the risk arising out of the FCE defined above.
3.
The EBID of the borrower for the previous financial year ended on .. (i.e. 31.03.2014 or
any other date of financial closure of the borrower) . The EBID figure has to be from the last
audited balance sheet of the borrower (e.g. as of 31.03.2014). In case the borrower does not
have the EBID figure for 31.03.2014 the figure as per audited balance sheet of 31.03.2013
may be taken. {EBID means : Profit after Tax + Depreciation + Interest on Debt+ Lease
Rentals, if any}

B Credit Limits of Rs 25crs. & above

(All Amounts : Rs in Lacs)

her factual information.

Signature

ANNEXURE II
STATEMENT OF CALCULATION OF UFCE (UNHEDGED FOREIGN CURRENCY EXPOSURE)
For the Quarter ended on .. 30.06.2014
No

Zone

Region

Branch

Name of Borrower

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Note:
lity (LAV) for the last 10 years. This figure has been provided by FEDAI and is applicable for the Jun14 quarter.

BCC shall advise the same for subsequent quarters in case there is any change in the LAV.
mental provisioning requirement is presently as under:
No

If the Value of Colum 10 is

Upto 15%

2
3

More than 15% and upto 30%

More than 30% and upto 50%

More than 50% and upto 75%

More than 75%

UNHEDGED FOREIGN CURRENCY EXPOSURE)

ed on .. 30.06.2014

(All amount : Rs. in lacs)

PAN Number of the
Borrower

UFCE (Item No
3 of Annex. I)

Likely Loss
EBID (Item No 4
(12.49% of Col
of Annex. I)
7)1
8
-

able for the Jun14 quarter.

there is any change in the LAV.

Incremental
Provisioning
requirement on the
Fund based credit
exposure of borrower
0%
20 bps or 0.20%
40 bps or 0.40%
60 bps or 0.60%
80 bps or 0.80%

Likely Loss
/EBID (%)
(89100)
10

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amount : Rs. in lacs)

Incremental
Provisioning
Required -2

Fund based
Outstanding as of
30.09.2014

Provisioning
Requirement
(11*12)

11

12

13