外汇操作风险管理(Ⅵ)

Management of operational risk in foreign exchange(Ⅵ)

往来帐户对帐一般在外汇交易结算过程结束时进行,其对确保交易的准确结算具有重要意义。会计和财务控制则能确保外汇交易能够准确记录到资产负债表和损益表中。该文介绍了外汇交易的往来账户对帐和会计/财务控制过程,以及银行在这两阶段的最佳做法。

Nostro reconciliation occurs at the end of the trade settlement process to ensure that a trade has settled properly. The accounting function ensures that FX transactions are properly recorded to the balance sheet and income statement. The paper introduces the processes of nostro reconciliation and accounting/financial control and bank＇s best practices in these two processes.