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.
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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 |