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	FX Risk Reporting & Regulatory Summary
	Consolidated reporting package for internal management, Board, and regulatory submissions
	1. Report Distribution Schedule
	Report Name	Frequency	Recipients	Format	Deadline	Owner	Status
	Daily FX Position Report	Daily	Treasury, Risk Mgmt	Excel / Email	T+0 by 10:00 AM	Treasury Ops	Active
	Weekly VaR Report	Weekly	Treasurer, CFO	PDF	Every Monday	Risk Manager	Active
	Monthly FX Risk Summary	Monthly	ALCO, Board Risk Cte	PowerPoint	5th business day	Treasurer	Active
	Hedge Effectiveness Report	Quarterly	External Auditors, CFO	Excel + Memo	15th after quarter	Accounting	Active
	Counterparty Exposure Report	Monthly	Credit Risk, Treasurer	Excel	3rd business day	Credit Risk	Active
	Regulatory FX Disclosure	Quarterly	SEC / Regulators	10-Q/10-K	Per filing deadline	Corp. Finance	Active
	Scenario Analysis Update	Quarterly	Board Risk Committee	PowerPoint	Board meeting -5 days	Risk Manager	Active
	Annual Policy Review	Annual	Board, External Audit	Policy Document	Year-end	Treasurer	Active
	2. Quarterly Management Summary - Q1 2026
	Metric	Q4 2025	Q1 2026	Change	Change %	Target	Variance to Target
	Total Gross Exposure	$195,000,000	$208,680,000	$13,680,000	7.0%	$220,000,000	($11,320,000)
	Total Hedged Amount	$128,000,000	$135,130,000	$7,130,000	5.6%	$140,000,000	($4,870,000)
	Portfolio Hedge Ratio	65.6%	64.8%	-0.8%	-1.2%	75.0%	-10.2%
	Diversified VaR (10d, 95%)	$9,200,000	$8,750,000	($450,000)	-4.9%	$15,000,000	($6,250,000)
	Net FX P&L (Period)	($1,850,000)	($515,000)	$1,335,000	72.2%	-	($515,000)
	Hedge P&L (Realized)	$1,420,000	$442,000	($978,000)	-68.9%	-	$442,000
	Ineffectiveness (P&L Impact)	$85,000	$59,000	($26,000)	-30.6%	-	$59,000
	Hedging Costs (Period)	$425,000	$380,000	($45,000)	-10.6%	$500,000	($120,000)
	Limit Breaches	1	0	-1	-100.0%	0	0
	Avg Hedge Effectiveness	92.0%	94.0%	2.0%	2.2%	90.0%	4.0%
	3. Regulatory FX Risk Disclosure Template (10-Q/10-K)
	Disclosure Item	Reference	Required Data	Current Value	Status
	Quantitative FX Sensitivity	ASC 815 / IFRS 7	10% adverse FX move impact	$20.9M	Complete
	VaR Disclosure (if applicable)	SEC Market Risk	Portfolio VaR methodology & figure	$8.75M (10d,95%)	Complete
	Hedge Accounting Summary	ASC 815-20 / IFRS 9	Designated hedges, notionals, terms	$135.1M hedged	Complete
	Ineffectiveness Disclosure	ASC 815-25	Period hedge ineffectiveness	$59K	Complete
	Notional Amounts by Type	ASC 815-10	Forwards, options, swaps notionals	See Hedge Eff.	Complete
	Fair Value of Derivatives	ASC 820 / IFRS 13	MTM values, Level 2 inputs	Per valuation	Pending
	Credit Risk on Derivatives	ASC 815 / IFRS 7	Counterparty exposure, netting	See Policy sheet	Complete
	4. Action Items & Follow-Up Tracker
	Item #	Action Item	Owner	Due Date	Priority	Status
	1	Increase BRL hedge ratio to minimum 50% per policy	Treasury	3/15/2026	High	In Progress
	2	Renegotiate ISDA with Deutsche Bank (CSA update)	Legal / Treasury	3/31/2026	Medium	Not Started
	3	Implement rolling layered hedge program for EUR	Treasurer	4/1/2026	High	In Progress
	4	Review KRW NDF hedge - terminated, assess re-entry	Risk Manager	2/28/2026	Medium	Not Started
	5	Complete fair value disclosure for Q1 10-Q filing	Accounting	4/15/2026	High	Not Started
	6	Annual FX risk policy review and Board presentation	Treasurer / CFO	6/30/2026	Low	Not Started
	Notes:
	- All reporting aligned with ASC 815 (US GAAP) and IFRS 9 hedge accounting standards.
	- Sample reporting framework. Customize frequency, recipients, and format per organizational requirements.