Читать книгу Foreign Exchange: The Complete Deal - James McDowell. Sharpe - Страница 46

Transactions are driven by:

 payables

 receivables

 inter-company loans

 dividends

 royalties

 acquisitions

 divestitures.

Companies will need to record for accounting purposes the value of assets, liabilities and equity and reported income relating to overseas subsidiaries/investments. This is commonly referred to as ‘translation’ exposure. This exposure will be recorded in the financial statements as an exchange rate gain (or loss).