Balance sheet exposure: Difference between revisions
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imported>Doug Williamson (Spacing and categorise page.) |
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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 == | ||
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* [[Income statement exposure]] | * [[Income statement exposure]] | ||
* [[Translation exposure]] | * [[Translation exposure]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Manage_risks]] | |||
[[Category:Manage_risks]] | |||
[[Category:Manage_risks]] | |||
[[Category:Risk_frameworks]] | |||
[[Category:Manage_risks]] | |||
Revision as of 09:01, 9 November 2013
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.
