Examlex
Which of the following structures is labeled D in the diagram?
Exchange Gains
Profits earned from the favorable movement of currency exchange rates that impact the value of foreign currency transactions.
Net Income
is the total profit or loss of a company after all revenues, expenses, taxes, and dividends are accounted for, over a specific period.
Forward Exchange Contract
A financial agreement to exchange a specific amount of one currency for another at a predetermined future date and rate, used to hedge against currency risk.
Swiss Francs (CHF)
The official currency of Switzerland, known for its stability and being a safe-haven currency.
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