Examlex
According to ISO 27002, the person(s) carrying out the audit should beindependent of the activities audited.
Forward Contract
A financial agreement to buy or sell an asset at a future date at a price established at the outset, used to hedge against price fluctuations.
Spot Rate
The current market price at which a currency can be bought or sold for immediate delivery and payment.
Forward Rate
A financial term describing the agreed-upon exchange rate for currencies to be exchanged at a future date between parties.
Foreign Exchange Gain
A profit arising from the increase in value of one currency against another.
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