Assuming a forward contract was not entered into, what would be the net impact on Franklin Corp. Instead, the net market value of all currency forward contracts is included in cash and other net assets of the fund.Recognize the final gain or loss on the forward contract. Currency forward contracts are privately traded in the interbank market, not on a centralized exchange. What is a futures contract? For example, forward contracts can help producers and users of agricultural products hedge against a change in the price of an underlying asset or commodity. Ensures receipt and processes W-9 forms appropriately in the financial system. Maintains vendor lists with additions, deletions and changes as needed. Additionally, foreign currency forwards are not included in the portfolio data. Instead, the net market value of all currency forward contracts is included.