Financial Statements of the Overseas Private Investment Corporation for Fiscal Year 1978

ID-79-21A: Published: Apr 13, 1979. Publicly Released: Apr 13, 1979.

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An examination was conducted of the financial statements of the Overseas Private Investment Corporation (OPIC) as of September 30, 1978, including the balance sheet, related statements of income, changes in capital and reserves, and changes in financial position for the year then ended. OPIC insures U.S. investors against the loss of their overseas investments due to expropriation, currency inconvertibility, and war, revolution, or insurrection.

If claim settlements exceed available resources, OPIC would be required to either borrow funds from the U.S. Treasury or request supplementary funds from Congress to pay the claims. Except for the adequacy of amounts available for losses, the financial statements presented fairly the financial position of OPIC. Its financial position for the years then ended conformed with generally accepted accounting principles.

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