Interest rate risk associated with losses due to fluctuations in the spreads as well as the presence of windows in interest rates, due to the different periods of validity of transactions in different countries. The discrepancy amounts – it’s the difference between the amount of spot and forward (see below). To minimize the risk discount rate set limits on the total size of the discrepancies. A common approach is to divide the discrepancy based on terms of the contract with those that are associated with the contracts, which expire in more or less than six months. All discrepancies shall be entered into the computer system to calculate positions on the end date of the contract, the losses and profits. To predict any changes that may affect the situation of the windows in the discount rates must be constantly monitored.