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PASS · 2022年12月13日

不用進行匯率換算？

  1. CFA II
  2. FRA

NO.PZ2018111303000061

问题如下：

Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm uses US dollar as its functional currency. Assume fixed assets were bought when the company was created.

The financial statement information for the years ended 2015 and 2016 on the following table:

If the functional currency were changed, please calculate the balance sheet exposure:

选项：

A.

178

B.

156

C.

151

解释：

C is correct.

考点： current method exposure。

解析：之前美元是functional currency，即LC≠FC=RC，我们选择temporal method。现在如果FC改变，即使用current rate method进行转换。

所以exposure=TA-TL=586-162-273=151

直接相減把exposures算出來就好？不用進行匯率換算？

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1 个答案

袁园_品职助教 · 2022年12月14日

嗨，从没放弃的小努力你好：


不用。Exposure指的是面临汇率变动的风险敞口，计算的是有多少资产/负债面临着汇率变动的风险，乘以汇率就不是风险敞口了。

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