Balance sheet exposure: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Layout.) |
||
| (One intermediate revision by the same user not shown) | |||
| Line 1: | Line 1: | ||
1. ''Foreign exchange risk''. | |||
''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. | ||
| Line 8: | Line 6: | ||
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. | ||
| Line 14: | Line 12: | ||
== See also == | == See also == | ||
* [[Balance]] | |||
* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[Group accounts]] | * [[Group accounts]] | ||
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.
