23.10 Currency Translation Methods for Financial Elements

Table 23-12 Financial Elements of Specific Account Type Class

Code	Financial Elements	Temporal and Current Rate Methods	Historical Basis Method
(most)	All elements not listed in the following rows.	The current bucket exchange rate should be applied to all financial elements, except those listed in the following rows.	Exchange Rate at origination should be applied to all financial elements, except those listed in the following rows.
60	Beginning Balance	Previous bucket exchange rate	The exchange rate at origination
70, 80, 90	Beginning Gross Rate, Net Rate, and Transfer Rate	Previous bucket exchange rate	The exchange rate at origination
440 [1]	Interest Accrued (historical basis)	The exchange rate at origination	The exchange rate at origination
441	Interest Accrued Net (current basis)	Current bucket exchange rate	N/A
445	Interest Accrued Gross (historical basis)	The exchange rate at origination	The exchange rate at origination
446	Interest Accrued Gross (current basis)	Current bucket exchange rate	N/A
520	Deferred End Balance	The exchange rate at origination	The exchange rate at origination
530	Deferred Average Balance	The exchange rate at origination	The exchange rate at origination
540	Deferred Runoff	The exchange rate at origination	The exchange rate at origination
465	Total Currency Gain/Loss (Principal)	No translation (used only for Temporal)	N/A
475	Realized Currency Gain/Loss (Principal)	No translation (used only for Temporal & Historical methods)	No translation
485, 486, 487	Realized Currency Gain/Loss (Interest)	No translation	No translation
950	Accumulated Translation Amount	No translation (used only for Current Rate method)	N/A
660 – 7001660-1725	All Gap financial Elements	Calculate values for reporting currencies from translated financial elements	The exchange rate at origination