Examlex
Explain a high-effort decision.
Net Asset Balance Sheet Exposure
The risk that the value of a company's assets minus its liabilities, measured in its reporting currency, will decrease due to foreign exchange rate fluctuations.
Translation Adjustment
An adjustment made in the financial statements to account for exchange rate variations in translating operations of foreign subsidiaries into the parent company’s reporting currency.
Foreign Currency
The currency of another country, which can be used for financial transactions, investments, and international trade.
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