Information Regarding FBAR Penalty Foreign Conversion ...

Information Regarding FBAR Penalty Foreign Conversion Spreadsheets

1) The currency conversion rates shown on the enclosed worksheet tabs are the historical exchange rates obtained from Financial Management Service (FMS) referenced in IRM 4.26.16.3.6 (See Comment for IRM Detail in Cell A1) at 12/31 of each Year.

Source at:



Financial Management Services

2) See Comments in each Spreadsheet Tab for additional Detail, by moving cusor over red part of each marked cells like Cell A1 Above. Each Spreadhseet has custom Headers and Footers when printed that add additional inforamtion when printed. NOTE! These Spreadsheets are not protected, so please do not delete rows in the spreadsheets, which could change formulas!!!!!

3) Custom Worksheets Tabs to Convert British Pounds (GBP), Swiss Francs (CHF), and EUROS into US Dollars for years 12/31/2002 thru 2012.

4) Worksheet Tabs for Various Countries to Convert Foreign Currency to US Dollars for 12/31/2003 through 12/31/2012 are included.

5) The Main Formula used is Foreign Currency(FC) /RATE or FC/Rate, since the rate is the amount equivalent to 1 United States Dollar.

6) One Great Website to Check Exchange Rates at various dates is located at

Oanda Currency Converter Site

NOTE! PER IRM 4.26.16.3.6 the IRS must use the Historical rates at 12/31 each year contained in these spreadsheets for FBAR Penalties from

Financial Management Service (FMS) at .

Financial Management Services

Foreign Currency Conversion Table------ British Pounds (GBP)-----Converted into United States (US) Dollars---Multiple Years

United States Treasury Foreign Currency (FC)

Exchange Rates

Years 12/31/2002 12/31/2003 12/31/2004 12/31/2005 12/31/2006 12/31/2007 12/31/2008 12/31/2009 12/31/2010 12/31/2011 12/31/2012

(FC) To $1.00 0.6210 0.5660 0.5240 0.5820 0.5120 0.4860 0.6570 0.6160 0.6400 0.6370 0.6180

Input -

British Pounds (GBP)

Amount

Output -

United States (US) Dollars Amount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Historical Exchange Rates By Finance Management Service (FMS) Per IRM 4.26.16.3.6

Foreign Currency Conversion Table---- EUROS----- Converted into United States (US) Dollars--Multiple Years

United States Treasury Foreign Currency (FC)

Exchange Rates

Years 12/31/2002 12/31/2003 12/31/2004 12/31/2005 12/31/2006 12/31/2007 12/31/2008 12/31/2009 12/31/2010 12/31/2011 12/31/2012

(FC) To $1.00 0.9550 0.8060 0.7530 0.8470 0.7590 0.6800 0.7310 0.6950 0.7700 0.7650 0.7590

Input -

EURO

Amount

Output -

United States(US) Dollars Amount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Historical Exchange Rates By Finance Management Service (FMS) Per IRM 4.26.16.3.6

Foreign Currency Conversion Table--- Swiss Francs (CHF)--- Converted into United States (US) Dollars---Multiple Years

United States Treasury Foreign Currency (FC)

Years 12/31/2002 12/31/2003 12/31/2004 12/31/2005 12/31/2006 12/31/2007 12/31/2008 12/31/2009 12/31/2010 12/31/2011 12/31/2012

(FC) To $1.00 1.3860 1.2760 1.1400 1.3170 1.2260 1.1280 1.0980 1.0310 1.0000 0.9350 0.9160

Input -

Swiss Francs (CHF)

Amount

Historical Exchange Rates By Finance Management Service (FMS) Per IRM 4.26.16.3.6

Foreign Currency Conversion Table--- Swiss Francs (CHF)--- Converted into United States (US) Dollars---Multiple Years

Output -

United States(US) Dollars Amount $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Historical Exchange Rates By Finance Management Service (FMS) Per IRM 4.26.16.3.6

United States Treasury----Foreign Currency Conversion Table into US Dollars----Historical Exchange Rates Per IRM 4.26.16.3.6----12/31/2003

United States Treasury Currency Conversion Table at 12/31/2003

COUNTRY-CURRENCY

AFGHANISTAN - AFGHANI ALBANIA - LEK ALGERIA - DINAR ANGOLA - KWANZA ANTIGUA - BARBUDA - E. CARIBBEAN DOLLAR ARGENTINA-PESO ARMENIA - DRAM AUSTRALIA - DOLLAR AUSTRALIA - SCHILLING AZERBAIJAN - MANAT BAHAMAS - DOLLAR BAHRAIN - DINAR BANGLADESH - TAKA BARBADOS - DOLLAR BELARUS - RUBLE BELGIUM-FRANC BELIZE - DOLLAR BENIN - CFA FRANC BERMUDA - DOLLAR BOLIVIA - BOLIVIANO BOSNIA-HERCEGOVINA MARKA BOTSWANA - PULA BRAZIL - REAL BRUNEI - DOLLAR BULGARIA - LEV BURKINA FASO - CFA FRANC BURMA - KYAT BURUNDI - FRANC CAMBODIA (KHMER) - RIEL CAMEROON - CFA FRANC CANADA - DOLLAR CAPE VERDE - ESCUDO CENTRAL AFRICAN REPUBLIC - CFA FRANC CHAD - CFA FRANC CHILE - PESO CHINA - RENMINBI COLOMBIA - PESO COMOROS - FRANC CONGO - CFA FRANC COSTA RICA - COLON COTE D'IVOIRE - CFA FRANC

CROATIA - KUNA CYPRUS - POUND CZECH - KORUNA DEM REP OF CONGO-CONGOLESE FRANC DENMARK - KRONE DJIBOUTI - FRANC DOMINICAN REPUBLIC - PESO ECAUDOR-SUCRE EGYPT - POUND EL SALVADOR-DOLARES EQUATORIAL GUINEA - CFA FRANC ERITREA - NAKFA ESTONIA - KROON ETHIOPIA - BIRR EURO ZONE - EURO FIJI - DOLLAR FINLAND-MARKKA FRANCE-FRANC GABON - CFA FRANC GAMBIA - DALASI

Foreign Currency (FC) Equivalents to One United States (US) Dollar

(FC) TO $1.00

48.1700 105.6000

70.1850 77.7140

2.7000 2.9550 563.0000 1.3600 0.0000 4900.0000 1.0000 0.3770 58.0000 2.0200 2145.0000 0.0000 2.2000 528.7200 1.0000 7.7960 1.5720 4.5580 2.9120 1.7080 1.5770 528.7200 450.0000 1062.3000 3990.0000 528.7200 1.3240 89.8270 528.7200 528.7200 596.7000 8.2650 2806.7500 557.1520 556.0000 417.8400 528.7200

6.1300 0.4710 25.7110 368.5000 6.0010 176.9500 34.8000 1.0000 6.1500 1.0000 528.7200 13.5500 12.6120 8.6200 0.8060 1.7440 0.0000 0.0000 528.7200 30.0000

Input Foreign Currency (FC)

Amount

Output United States (US) Dollars

Amount

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Financial Management Service (FMS)

Page 6 of Page 75



United States Treasury----Foreign Currency Conversion Table into US Dollars----Historical Exchange Rates Per IRM 4.26.16.3.6----12/31/2003

United States Treasury Currency Conversion Table at 12/31/2003

COUNTRY-CURRENCY

GEORGIA-LAVI GERMANY FRG-MARK GHANA - CEDI GREECE-DRACHMA GRENADA - EAST CARIBBEAN DOLLAR GUATEMALA-QUENTZEL GUINEA - FRANC GUINEA BISSAU - CFA FRANC GUYANA - DOLLAR HAITI - GOURDE HONDURAS - LEMPIRA HONG KONG - DOLLAR HUNGARY - FORINT ICELAND - KRONA INDIA - RUPEE INDONESIA - RUPIAH IRAN - RIAL IRAQ - DINAR IRELAND-POUND ISRAEL-SHEKEL ITALY-LIRA JAMAICA - DOLLAR JAPAN - YEN JORDAN - DINAR KAZAKHSTAN - TENGE KENYA - SHILLING KOREA - WON KUWAIT - DINAR KYRGYZSTAN - SOM LAOS - KIP LATVIA - LATS LEBANON - POUND LESOTHO - SOUTH AFRICAN RAND LIBERIA - U.S. DOLLAR LITHUANIA - LITAS LUXEMBOURG-FRANC MACAO - MOP MACEDONIA FYROM - DENAR MADAGASCAR-FRANC MALAWI - KWACHA MALAYSIA - RINGGIT MALI - CFA FRANC MALTA - LIRA MARSHALLS ISLANDS - DOLLAR MARTINIQUE-FRENCH FRANC MAURITANIA - OUGUIYA MAURITIUS - RUPEE MEXICO - NEW PESO MICRONESIA - DOLLAR MOLDOVA - LEU MONGOLIA - TUGRIK MOROCCO - DIRHAM MOZAMBIQUE - METICAL NAMIBIA-DOLLAR NEPAL - RUPEE NETHERLANDS-GUILDER NETHERLANDS ANTILLES - GUILDER NEW ZEALAND - DOLLAR NICARAGUA - CORDOBA NICARAGUA - OLD CORDOBA NIGER - CFA FRANC

Foreign Currency (FC) Equivalents to One United States (US) Dollar

(FC) TO $1.00

2.0900 0.0000 8700.0000 0.0000 2.7000 8.0000 2000.0000 528.7200 195.4100 40.5000 17.9570 7.7630 211.3900 72.2500 45.4000 8400.0000 8229.0000 0.0000 0.0000 4.3570 0.0000 60.2600 107.3700 0.7080 145.0000 75.7500 1195.0000 0.2950 44.2000 10443.0000 0.5370 1513.0000 6.8650 49.0000 2.7830 0.0000 8.0000 49.2000 5926.4900 107.2800 3.8000 528.7200 0.3480 1.0000 0.0000 268.4200 26.0500 11.2000 1.0000 12.9500 1171.0000 8.8350 23532.0000 6.8650 73.8000 0.0000 1.7800 1.5560 15.3900 0.0000 528.7200

Input Foreign Currency (FC)

Amount

Output United States (US) Dollars

Amount

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Financial Management Service (FMS)

Page 7 of Page 75



United States Treasury----Foreign Currency Conversion Table into US Dollars----Historical Exchange Rates Per IRM 4.26.16.3.6----12/31/2003

United States Treasury Currency Conversion Table at 12/31/2003

COUNTRY-CURRENCY

NIGERIA - NAIRA NORWAY - KRONE OMAN - RIAL PAKISTAN - RUPEE PALAU-DOLLAR PANAMA - BALBOA

PAPUA NEW GUINEA - KINA PARAGUAY - GUARANI PERU - INTI PERU - NUEVO SOL PHILIPPINES - PESO POLAND - ZLOTY PORTUGAL-ESCUDO QATAR - RIYAL ROMANIA - LEU RUSSIA-RUBLE RWANDA - FRANC SAO TOME & PRINCIPE - DOBRAS SAUDI ARABIA - RIYAL SENEGAL - CFA FRANC SERBIA-MONTENEGRO - DINAR SEYCHELLES - RUPEE SIERRA LEONE - LEONE SINGAPORE - DOLLAR SLOVAK REPUBLIC - KORUNA SLOVENIA - TOLAR SOLOMON ISLANDS - DOLLAR SOUTH AFRICA - RAND SPAIN-PESETA SRI LANKA - RUPEE ST LUCIA - EC DOLLAR SUDAN-DINAR SURINAME - GUILDER SWAZILAND - LILANGENI SWEDEN - KRONA SWITZERLAND - FRANC SYRIA - POUND TAIWAN - DOLLAR TAJIKISTAN-RUBLE TANZANIA - SHILLING THAILAND - BAHT TOGO - CFA FRANC TONGA - PA'ANGA TRINIDAD & TOBAGO - DOLLAR TUNISIA - DINAR TURKEY-LIRA TURKEMENISTAN - MANAT UGANDA - SHILLING UKRAINE - HRYVNIA UNITED ARAB EMIRATES - DIRHAM UNITED KINGDOM - POUND STERLING URUGUAY - NEW PESO UZBEKISTAN - SOM VANUATU - VATU VENEZUELA - BOLIVAR VIETNAM - DONG WESTERN SAMOA - TALA YEMEN - RIAL YUGOSLAVIA - DINAR ZAMBIA-KWACHA ZIMBABWE - DOLLAR

Foreign Currency (FC) Equivalents to One United States (US) Dollar

(FC) TO $1.00

137.3000 6.7480 0.3850

57.1500 1.0000 1.0000

3.2470 5875.0000

0.0000 3.4600 55.4500 3.7420 0.0000 3.6400 32492.0000 29.2340 577.2900 9192.7030 3.7500 528.7200 54.6400 5.1800 2538.0000 1.7080 33.1690 190.8700 5.0450 6.8650 0.0000 95.6700 2.7000 260.4500 2800.0000 6.8650 7.3180 1.2760 51.5000 33.9600 2.9800 1050.0000 39.5800 528.7200 2.0330 6.0500 1.2260 1420000.0000 5250.0000 1873.0000 5.3190 3.6730 0.5660 28.7000 974.0000 112.5000 1600.0000 15657.0000 2.7460 184.0000 55.1800 4230.0000 6500.0000

Input Foreign Currency (FC)

Amount

Output United States (US) Dollars

Amount

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Financial Management Service (FMS)

Page 8 of Page 75



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