The Comprehensive Annual Financial Report of a local governmental unit includes several statements and sections.When a financial analyst is computing ratios and extracting other information,he or she needs to know where in the CAFR to look.Use the following classification to indicate where an analyst would look in the CAFR to compute the ratios and gather information by placing the appropriate letter(s)in the space next to each item.When possible,choose the location in the basic financial statements or notes that would be subject to examination:
Definitions:
Forward Contract
A financial derivative that represents an agreement to buy or sell an asset at a pre-agreed future point in time at a specified price.
Spot Rate
The current exchange rate at which a currency can be bought or sold for immediate delivery.
Settlement Date
The date on which a trade is finalized, and the buyer must make payment and the seller deliver the asset.
Fair Value Hedge
A type of hedge that aims to offset changes in the fair value of an asset or liability or an unrecognized firm commitment.
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