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・ Foreign Exchange (1970 film)
・ Foreign Exchange (2008 film)
・ Foreign Exchange (CNBC World)
・ Foreign Exchange (TV series)
・ Foreign Exchange (U.S. TV series)
・ Foreign exchange aggregator
・ Foreign exchange autotrading
・ Foreign exchange certificate
・ Foreign Exchange Committee
・ Foreign exchange company
・ Foreign exchange controls
・ Foreign exchange date conventions
・ Foreign Exchange Dealers Coalition
・ Foreign exchange derivative
・ Foreign exchange fraud
Foreign exchange hedge
・ Foreign Exchange Management Act
・ Foreign exchange market
・ Foreign exchange option
・ Foreign exchange regulation
・ Foreign Exchange Regulation Act
・ Foreign exchange reserves of China
・ Foreign exchange reserves of India
・ Foreign exchange risk
・ Foreign exchange service
・ Foreign exchange service (telecommunications)
・ Foreign exchange spot
・ Foreign Exchange Student
・ Foreign exchange swap
・ Foreign Extemporaneous Speaking


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Foreign exchange hedge : ウィキペディア英語版
Foreign exchange hedge
A foreign exchange hedge (also called a FOREX hedge) is a method used by companies to eliminate or "hedge" their foreign exchange risk resulting from transactions in foreign currencies (see foreign exchange derivative). This is done using either the cash flow hedge or the fair value method. The accounting rules for this are addressed by both the International Financial Reporting Standards (IFRS) and by the US Generally Accepted Accounting Principles (US GAAP) as well as other national accounting standards.
A foreign exchange hedge transfers the foreign exchange risk from the trading or investing company to a business that carries the risk, such as a bank. There is cost to the company for setting up a hedge. By setting up a hedge, the company also forgoes any profit if the movement in the exchange rate would be favourable to it.
== Foreign exchange risk ==
(詳細はforeign currencies. Companies must exchange foreign currencies for home currencies when dealing with receivables, and vice versa for payables. This is done at the current exchange rate between the two countries. Foreign exchange risk is the risk that the exchange rate will change unfavorably before payment is made or received in the currency . For example, if a United States company doing business in Japan is compensated in yen, that company has risk associated with fluctuations in the value of the yen versus the United States dollar.〔(【引用サイトリンク】 title=Foreign Exchange Controls )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Foreign exchange hedge」の詳細全文を読む



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