Balance sheet exposure: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson (Layout.) |
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1. ''Foreign exchange risk''. | 1. ''Foreign exchange risk''. | ||
Exposure which arises from the process of translating balance sheet items denominated in foreign currency into the group accounts denominated in the parent’s currency. | Exposure which arises from the process of translating balance sheet items denominated in foreign currency into the group accounts denominated in the parent’s currency. | ||
This is a form of foreign exchange Translation exposure. | This is a form of foreign exchange Translation exposure. | ||
2. | |||
2. | |||
More generally, the risk of adverse effects in the balance sheet arising from foreign exchange risk or from other sources. | More generally, the risk of adverse effects in the balance sheet arising from foreign exchange risk or from other sources. | ||
== See also == | == See also == | ||
* [[Balance]] | |||
* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[Group accounts]] | * [[Group accounts]] | ||
* [[Income statement exposure]] | * [[Income statement exposure]] | ||
* [[Translation exposure]] | * [[Translation exposure]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Manage_risks]] | |||
[[Category:Risk_frameworks]] | |||
Latest revision as of 16:07, 18 July 2022
1. Foreign exchange risk.
Exposure which arises from the process of translating balance sheet items denominated in foreign currency into the group accounts denominated in the parent’s currency.
This is a form of foreign exchange Translation exposure.
2.
More generally, the risk of adverse effects in the balance sheet arising from foreign exchange risk or from other sources.
