Income statement exposure

1.

Foreign exchange risk.

Arises as a result of the process of translating income statement items denominated in foreign currency into group income statements denominated in the parent currency.

This is a form of foreign exchange Translation exposure.

2.

More generally, the risk of adverse effects in the income statement arising from foreign exchange risk or from other sources.

See also

• Balance sheet exposure
• Group accounts
• Income statement
• Translation exposure