Translation of "foreign exchange exposure " (English → French) :

foreign exchange risk | currency exposure | currency risk | exchange exposure | exchange rate risk | exchange risk | foreign currency exposure | foreign currency risk | foreign exchange exposure

foreign exchange risk [ foreign currency risk | foreign currency exposure | exchange rate risk | exchange risk | currency risk | currency exposure | cross currency exchange risk ]

foreign currency [ foreign exchange | foreign exchange(UNBIS) ]

foreign exchange market [ foreign currency market | Forex market | FX market ]

exchange reserves | foreign exchange holdings | foreign exchange reserves | foreign reserve holdings

foreign exchange settlement exposure

currency forward [ forward exchange contract | currency forward contract | forward foreign exchange contract | foreign exchange forward contract | foreign exchange forward | foreign currency forward contract | foreign currency forward | forward contract | forward currency transaction ]

foreign-exchange reserves [ foreign currency reserves ]

currency forward | currency forward contract | foreign currency forward | foreign currency forward contract | foreign exchange forward | foreign exchange forward contract | forward currency transaction | forward exchange contract | forward foreign exchange contract

translation adjustment | accumulated exchange difference | cumulative foreign currency translation adjustment | cumulative translation adjustment | currency adjustment | currency translation adjustment | exchange adjustment | exchange difference | exchange gain or loss | foreign currency translation adjustment | foreign exchange adjustment | translation gain or loss | unrealized foreign currency translation gains and losses

(2.02) For the purposes of clauses (2.01)(b)(ii)(A) and (B), a “specified gain” means a gain in respect of the settlement or extinguishment of a foreign currency debt referred to in sub-subclause (2.01)(b)(ii)(A)(I)2 or subclause (2.01)(b)(ii)(B)(I), as the case may be, or that arises under a particular agreement referred to in subclause (2.01)(b)(ii)(A)(II) or (B)(II), if the particular corporation, or any person or partnership with which the particular corporation was not — at any time during which the foreign currency debt was outstanding or the particular agreement was in force, as the case may be — dealing at arm’s length, entered into an agreement that may reasonably be considered to have been entered into for the principal purpose of he ...[+++]dging any foreign exchange exposure arising in connection with the foreign currency debt or the particular agreement.

(2.12) For the purposes of subparagraph (2.11)(b)(ii), a “specified gain” means a gain in respect of the settlement or extinguishment of a foreign currency debt referred to in subclause (2.11)(b)(ii)(A)(II), or that arises under a particular agreement referred to in clause (2.11)(b)(ii)(B), if the disposing partnership, or any person or partnership with which the particular corporation was not — at any time during which the foreign currency debt was outstanding or the particular agreement was in force, as the case may be — dealing at arm’s length, entered into an agreement that may reasonably be considered to have been entered into for the principal purpose of hedging any foreign exchange exposure ...[+++] arising in connection with the foreign currency debt or the particular agreement.

(2.22) For the purposes of clauses (2.21)(b)(ii)(A) and (B), a “specified gain” means a gain in respect of the settlement or extinguishment of a foreign currency debt referred to in sub-subclause (2.21)(b)(ii)(A)(I)2 or subclause (2.21)(b)(ii)(B)(I), as the case may be, or that arises under a particular agreement referred to in subclause (2.21)(b)(ii)(A)(II) or (B)(II), if the particular corporation, or any person or partnership with which the particular corporation was not — at any time during which the foreign currency debt was outstanding or the particular agreement was in force, as the case may be — dealing at arm’s length, entered into an agreement that may reasonably be considered to have been entered into for the principal purpose of he ...[+++]dging any foreign exchange exposure arising in connection with the foreign currency debt or the particular agreement.

(2.32) For the purposes of subparagraph (2.31)(b)(ii), a “specified gain” means a gain in respect of the settlement or extinguishment of a foreign currency debt referred to in subclause (2.31)(b)(ii)(A)(II), or that arises under a particular agreement referred to in clause (2.31)(b)(ii)(B), if the particular partnership, or any person or partnership with which the particular corporation was not — at any time during which the foreign currency debt was outstanding or the particular agreement was in force, as the case may be — dealing at arm’s length, entered into an agreement that may reasonably be considered to have been entered into for the principal purpose of hedging any foreign exchange exposure ...[+++] arising in connection with the foreign currency debt or the particular agreement.