Exchange loss - Kawase Sason

Japanese: 為替差損 - かわせさそん

When there are receivables and payables denominated in a foreign currency, the amount received or paid in the home currency will increase or decrease due to fluctuations in the exchange rate, and this is the loss that arises as a result. On the other hand, profits in the opposite case are called foreign exchange gains and losses. For example, if the yen's exchange rate rises, the export industry with receivables denominated in a foreign currency will suffer an exchange loss, while the import industry with liabilities denominated in a foreign currency will gain an exchange gain. There are two types of foreign exchange gains and losses: foreign exchange conversion gains and losses, which indicate the difference between the exchange rate at the time the transaction occurs and the rate at the time of settlement, and foreign exchange settlement gains and losses, which indicate the difference between the converted amount as of the settlement date and the final exchange settlement amount.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

外貨建て債権債務を有する場合，為替相場の変動により自国通貨の受取額または支払額は増減することとなるが，この結果生ずる損失をいう。一方，逆の場合の利益は為替差益という。たとえば，円の為替相場が上がった場合には外貨建て債権を有する輸出業界は為替差損をこうむり，一方，外貨建て債務を有する輸入業界は為替差益を得ることになる。なお，為替差損益には，取引発生時点での為替レートと決算時のレートとの差額を示す為替換算差損益と，決算日現在の換算額と最終的な為替決済金額との差額を示す為替決済損益の2種類がある。

出典　ブリタニカ国際大百科事典小項目事典ブリタニカ国際大百科事典小項目事典について　情報

<<: Satoko Kawase

>>: Genkuro Kawase