NO.PZ202304050100007604
问题如下：
(4) What would be the balance sheet exposure to translation effects if the functional currency were changed? In response to the question, the balance sheet exposure (in C$ millions) would be closest to:
选项：
A.–19.
148.
400.
解释：
If the functional currency were changed, then Consol-Can would use the current rate method and the balance sheet exposure would be equal to net assets (total assets – total liabilities). In this case, 400 – 77 – 175 = 148.
老师，您好！
current rate method方法下的汇率风险敞口，解析说的是净资产（equity）部分，这部分应该是基于历史汇率转换吧，历史汇率是确定的，也就没有不确定性的风险了。
我理解应该是monetary的资产减去monetary负债，即monetary的净资产才会面临当前汇率的不确定性，应该是135+98-77-175 = -19，是吗？谢谢！
