Examlex
An independent review must be performed of all audits.
Futures Contract
A uniform agreement to engage in a purchase or sale at a future time, with the price established beforehand.
Foreign Exchange Exposure
The risk associated with changes in foreign exchange rates affecting the value of investments held in foreign currencies.
Derivatives
Financial instruments whose value is based on the value of another asset, such as futures, options, and swaps.
Transactions Exposure
The potential risk of value change in foreign currency transactions due to fluctuating exchange rates.
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