If the fine is listed in the financial statements as an abnormal item, the difference between the FHR and the Simulated FHR (Section 4 of the FHR Report) will provide a view as to the effect of the fine.
If there is more than one abnormal item, the effect of the fines cannot be isolated. In this case, it is best to reach out to your Client Services Manager for a Ratings Investigation, or speak with the counterparty directly |