日本上一家大公司破产，发生在2001年的Mycal Corp。身上，当时这家零售业公司的债务总规模达到了2.1万亿日圆，按当前汇率计算约230亿美元。

The last major bankruptcy in Japan was the collapse of Mycal Corp. in 2001, a retailer that had total debt of 2.1 trillion yen, or about $23 billion at today's exchange rates.

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指按当前市场的现汇汇率结算所持有的远期外汇期货合约的成本。

It refers to the cost used to liquidate outstanding foreign exchange forward contracts at the spot rate.

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