同学你好,这就要用到exposure来判断,temporal method下,exposure=monetary asset-monetary liability,通常是小于零的,local currency升值,会导致一个loss。反之如果LC贬值,就会有gain。
如果是current rate method,exposure=total asset-total liability,通常是大于零的,如果LC升值,会导致translation gain,如果LC贬值,会导致translation loss。
加油!