Reference
Glossary.
The currency and exposure terms that come up in multinational reporting, defined plainly — including the places where the standard definition quietly leaves something out.
FX translation exposureThe reported effect of restating foreign subsidiaries into the group’s reporting currency — real in the accounts, but never a cash movement.
Transaction vs translation exposureTwo different currency risks that share a name, land in different places, and call for different responses.
Constant-currency reportingRestating this period at last period’s rates to show what growth would have been if currencies had not moved.
Exposure attributionDecomposing a reported movement into the drivers that caused it, so every part of a variance traces back to a source.
See this on your own numbers.
The attribution map is free and built from public filings — the drivers that move the number in your industry, and where peers took the hit. No data required, nothing to sign.