Diagnosis
Generally, the write-down affecting profit/loss for recording theimpairment is calculated using the market exchange rate in valuationcurrency. However, for this position this calculation would result in anegative book value in valuation currency.

System Response
The book exchange rate was used to convert the write-down affectingprofit/loss from position currency to valuation currency. This is thesame rate as the one that exists after the earlier valuations have beenreset. This ensures that the position is consistent after impairment hasbeen recorded.