Balance sheet exposure

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Revision as of 16:06, 18 July 2022 by imported>Doug Williamson (Add link.)
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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.


See also