指由于汇率波动，造成公司外币资产或负债在资产表上的本币值相应出现不利变动的风险。
The exchange rate fluctuation causes the reporting valuation of foreign assets and liabilities in balance sheet to fluctuate accordingly.
业务涉及外币或资产负债表中含有外币资产的公司承受的汇率变动风险。
The foreign exchange exposure is held by a company which has foreign exchange transaction or assets in foreign currency.
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