Glossary/Currencies

Currency Risk

Also known as Foreign-exchange risk, FX risk

Currency risk is the possibility that exchange-rate changes alter the base-currency value of foreign assets, liabilities, cash flows, or operating results.

Editorially reviewed 2026-07-30

Why currency risk matters

It can dominate local investment return and affects companies through translation, transactions, and economic competitiveness. Diversification does not automatically remove it.

How it is applied

Investors map currency exposure by asset, liability, revenue, cost, and derivative, then model shocks, correlations, hedge ratios, liquidity, and collateral.

Portfolio example

A euro bond earns 4% locally, but the euro falls 8% against the investor’s base currency. The combined unhedged return is negative before exact compounding.

How to interpret it

Currency exposure can be intentional or incidental. Reporting currency differs from the currencies driving company economics.

Limitations and common misconceptions

Hedges are imperfect, currencies gap, correlations change, and capital controls can prevent conversion. Accounting exposure can differ from economic exposure.

Sources and further reading