In which scenario will the Movement FCCS_Mvmts_FX_to_CTA populate in a translated currency?

• A. Movement of FX impact for historical rate accounts to the FCCS_CTA account
• B. A variance in the Average rate and the Ending rate
• C. The current FCCS_CTA account balance does not change from the prior period
• D. The account is FCCS_Net Income

Answer: (A)

When you translate historical-rate balances, the system computes the FX difference that arises from applying the translation rates to those historical amounts. That difference is captured as a translational adjustment and posted to the Consolidation Trial Adjustments (CTA) accounts. Because these adjustments are part of the translation process, they are recorded in the translation currency, so the Movement FCCS_Mvmts_FX_to_CTA shows up in the translated currency.

The other scenarios don’t trigger this particular movement in the translated currency: a variance between average and ending rates is a rate-change detail, not a CTA translation adjustment; if the CTA balance doesn’t change, there’s no movement to post; and FCCS_Net Income isn’t the CTA posting account.