From the survey data, 74% of respondents indicated they had exposure to
trade related accounts receivable and payable, and 37% acknowledged the
existence of interest-bearing, non-functional currency assets or liabilities.
These exposures are often referred to in a short-hand manner as foreign
currency balance sheet positions. The sum of the percentages exceeds 100%
because some companies have both exposures. Since 21% of respondents
acknowledged exposure to neither, it may be inferred that 79% of the survey
respondents had exposure to this category of risk. Entities acknowledging
the presence of neither exposure generally came from industry groupings
such as government, education, and health care, where exposure to currency
risk typically arises on an ad hoc basis, such as the need to fund international
research or educational programs.
 
From the survey data, 74% of respondents indicated they had exposure totrade related accounts receivable and payable, and 37% acknowledged theexistence of interest-bearing, non-functional currency assets or liabilities.These exposures are often referred to in a short-hand manner as foreigncurrency balance sheet positions. The sum of the percentages exceeds 100%because some companies have both exposures. Since 21% of respondentsacknowledged exposure to neither, it may be inferred that 79% of the surveyrespondents had exposure to this category of risk. Entities acknowledgingthe presence of neither exposure generally came from industry groupingssuch as government, education, and health care, where exposure to currencyrisk typically arises on an ad hoc basis, such as the need to fund internationalresearch or educational programs.
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