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Two areas of the brain implicated in emotional processing are:
Historical Rates
Exchange rates that were in effect at the time of a past transaction or financial statement, used for translating foreign currency transactions and balances into the reporting currency.
Foreign Operations
Business activities that are conducted in countries other than the company’s home country, often involving different currencies and regulations.
Natural Hedge
A risk management strategy that involves offsetting risk by naturally balancing opposing positions in the business.
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