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This entry establishes the cost of the investment to LeBlanc, and will be the carrying value of the investment. Changes in the value of the U.S. dollar in subsequent reporting periods are irrelevant to the cost of an equity investment. For debt instruments, the issue is a bit more complicated. Debt instruments, by definition, are payable in a given amount of currency.When the debt is stated or denominated in a cur- rency other than the investor’s reporting currency, the equivalent value of the instrument in the reporting currency changes as the exchange rate changes. Therefore, an investment in foreign currency–denominated bonds must be restated on every balance. | Australian Government Australian Institute of Criminology Serious and Organised Investment Fraud in Australia Correspondence should be addressed to Chief Executive Officer Australian Crime Commission PO Box 1936 Canberra City ACT 2601 Telephone 02 6243 6666 from within Australia 61 2 6243 6666 international Facsimile 02 6243 6687 from within Australia 61 2 6243 6687 international Published July 2012 The information contained in this report is produced by the Australian Crime Commission ACC and the Australian Institute of Criminology AIC . Commonwealth of Australia 2012. This work is copyright. Apart from any use as permitted under the Copyright Act 1968 no part may be reproduced by any process without written permission from the Chief Executive Officer Australian Crime Commission. KEY JUDGEMENTS Serious and Organised Investment Fraud refers to the solicitation of investment in non-existent or essentially worthless shares and other securities. Financial analysis of Serious and Organised Investment Fraud activity in Australia between January 2007 and April 2012 estimates losses to be in excess of A 113million with this figure likely to be conservative. Serious and Organised Investment Fraud is not an opportunistic crime but a calculated sophisticated organised criminal event that can attract experienced investors with many individuals being re- victimised. As a prevention measure law enforcement and regulatory agencies both nationally and internationally highlight that checking a number of sources before investing is essential to ensure the legitimacy of the investment. Always seek independent financial advice before making an investment. Check that any company you are discussing investments with has a valid Australian Financial Services Licence at www.moneysmart.gov.au. It is also recommended that the following is undertaken if you believe you have come across an investment fraud - Visit www.moneysmart.gov.au or call 1300 300 630 for further information. - Alert .
