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Structure L is the
Economic Exposure
The risk that a company's cash flow, earnings, or future cash flows will be affected by changes in exchange rates.
Monetary Items
Assets and liabilities that are to be received or paid in a fixed or determinable amount of money.
Functional Currency
The main currency used by a business or economy, reflecting the primary economic environment in which it operates.
Shareholders' Equity
The residual interest in the assets of an entity that remains after deducting its liabilities, representing ownership value in the company.
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