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Course List
Introduction to the Securities Industry
Introduction to the Securities Industry
Introduction to U.S. Securities Processing
Securities Lending and Borrowing : An Operations Perspective
Foundations of Investment Management and Buyside Operations
Dealing with Change in the Financial Markets
Collateral Management: An Operations Perspective
International Issues
International Securities Operations
International Portfolio Accounting
Foreign Currency: Markets, Clearance, Settlement & Accounting
Foreign Exchange: Lifecycle of a Trade
Corporate Actions
U.S. Domestic Corporate Actions
Global Corporate Actions
Capital Markets
Capital Markets Overview
Capital Market Economics - Investigating the Linkages Between the Real Economy and the Financial Markets
Portfolio Management
Portfolio Management
Securities Analysis
Managing Risk
Risk in a Global Market - Management and Operational Challenges Looking Forward
Financial Management
Financial Accounting and Financial Mathematics
Financial Statement Analysis
Fixed Income Securities
Bond Math: Mathematics of the Fixed Income Market
Structured Securities: MBS, ABS, CDOs
Introduction to Fixed Income Products
Accounting for Fixed Income Securities and Derivatives
Mortgage-Backed Securities
Collateralized Debt Obligations and Credit Default Swaps (CDOs and CDS)
Fixed Income Analytics
Interest Rate Swaps and Credit Default Swaps
Fixed Income Securities Trade Processing and Operations
Accounting, Regulatory & Management
Stock Brokerage Accounting & Securities Regulations
Introduction to Private Equity Markets
Trading After the Volcker Rule
Dodd-Frank for Non-US Derivatives Users
Complying with the MiFID II/MAR Rules
Introduction to Derivative Products
Derivatives: Markets, Operations, Accounting & Control
Derivative Products: Risk Management and Valuation
Option Valuation and Trading
Equity Derivatives: Futures and Swaps
Interest Rate Futures and Swaps
Introduction to Options: Products, Trading & Processing
Swaps Processing and Operations
Commodity Futures: Energy, Metals and Agricultural
Equity Options: Strategies, Accounting and Operations
Mutual Funds
Introduction to Mutual Funds
Mutual Fund Operations

Course Description
International Portfolio Accounting
Available Dates:
There are no dates available.
Course Code: 211
Duration: 1 day
Level: Basic
Fee: $795.00
CPE Credits: 6
Prerequisite: No Prerequisite Required

This one-day course provides a broad understanding of the requirements involved in the accounting and reporting for multi-currency portfolios.

Various methodologies will be presented to calculate cost basis and market valuations in both Local and Base currencies, taking into account the appropriate FX rates that are required.  Realized and unrealized gain/loss calculations will be reviewed along with the market standards for bifurcation of the gain/loss.

This program would be helpful to those who work at a global Securities Trading Organization (i.e., a company that buys, sells and holds securities for its own account, or holds securities in safe custody on behalf of its clients), particularly business analysts and individuals who work in the accounting, operations, portfolio services or reporting areas who are responsible for generating periodic multi-currency statements on a trade date basis.

Trade Date accounting will be reviewed along with a detailed discussion of the unique requirements related to trade date accounting, including receivables and payables in a multi-currency environment, realized currency gains/losses between trade date and settlement date, etc.

A comprehensive trade date accounting report package will be developed using concrete examples of purchases and sales, income, etc.  The package will include cost basis and market valuations in Local and Base currencies, unrealized and realized gains/losses on securities, currency, receivables, payables, etc.  


Upon completion of the course, participants will have a comprehensive overview of the trade date accounting requirements for multi-currency international portfolios and will be familiar with the reporting elements required in a comprehensive trade date accounting statement package.

Topics for Discussion Include:

Review of Cost Basis 

  • Local and Base currencies
  • Gain/Loss Calculations

Trade Date Accounting  - Review of Concepts


Realized Currency Gain/Loss

  • Between Trade and Settlement Date
  • Income
  • Disposition of Cash

Receivables and Payables

  • Unrealized Gain/Loss on Receivables/Payables
  • Trading - Buys and Sells
  • Income

Report Package with Statement Schedules

  • Statement of Assets and Liabilities
  • Reconciliation of Assets
  • Statement of Unrealized Gains/Losses
  • List of Holdings
  • Statement of Currency Transactions
    Statement of Receivables
  • Income Statement

Period to Period Rollover Calculations