| Code | Range | 
|---|---|
| 1 | $0 to less than $10 million | 
| 2 | $10 million to less than $50 million | 
| 3 | $50 million to less than $100 million | 
| 4 | $100 million to less than $500 million | 
| 5 | $500 million or greater | 
The dollar amounts or values asked for in this question are all based on your existing accounting records. For these transactions we ask you to make a reasonable determination of the value and we do not expect you to obtain a formal valuation for this purpose. Keep your working papers if you have made a reasonable determination.
Continue to: Appendix 12: Transaction types for which foreign exchange gain returned or loss deducted