currency translation exposure


currency translation exposure

фр. risque de conversion comptable des monnaies

исп. riesgo por traducción contable de monedas; riesgo por conversión contable de monedas

риск валютного конвертирования

Банк фиксирует свои активы и пассивы в долларах США, в то время как фактически его активы и пассивы представлены в виде более чем 45 различных валют. В результате стоимость активов/пассивов банка, выраженная в долларах, оказывается подверженной колебаниям из-за изменений в обменных курсах доллара и других валют. В этом и заключается риск валютного конвертирования.


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "currency translation exposure" в других словарях:

  • translation exposure — accounting exposure A risk that arises from the translation of the assets and liabilities in a balance sheet into a foreign currency …   Accounting dictionary

  • Translation Exposure — The risk that a company s equities, assets, liabilities or income will change in value as a result of exchange rate changes. This occurs when a firm denominates a portion of its equities, assets, liabilities or income in a foreign currency. Also… …   Investment dictionary

  • Currency risk — Categories of financial risk Credit risk Concentration risk Market risk Interest rate risk Currency risk Equity risk Commodity risk Liquidity risk Refinancing risk …   Wikipedia

  • Transaction exposure — Risk to a firm with known future cash flows in a foreign currency that arises from possible changes in the exchange rate. Related:translation exposure. The New York Times Financial Glossary …   Financial and business terms

  • transaction exposure — risk to a firm with known future cash flows in a foreign currency, that arises from possible changes in the exchange rate. Related: translation exposure. Bloomberg Financial Dictionary …   Financial and business terms

  • Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the… …   Accounting dictionary

  • Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Board and issued by the six members of the Consultative Committee of Accountancy Bodies The first SSAP was issued in 1971 and in total 25 SSAPs were issued. Before a SSAP… …   Big dictionary of business and management

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium

  • Credit default swap — If the reference bond performs without default, the protection buyer pays quarterly payments to the seller until maturity …   Wikipedia

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