rss

FX Initiative Blog

Actionable insights on foreign exchange risk management from FX Initiative.

FX Risk Management Maturity Model


Foreign exchange (FX) risk management involves identifying, analyzing, and prioritizing various foreign currency exposures, and developing and implementing a coordinated and systematic plan that utilizes company resources efficiently and effectively to mitigate FX risk.

The degree to which companies implement adequate foreign exchange risk management practices can vary substantially, from not managing the risk at all to engaging in robust hedging activities, and as a result, the impact on the bottom line can vary widely across organizations.

This FX Risk Management Maturity Model outlines the 5 stages of a comprehensive currency risk management program. The process involves performing a FX risk assessment, developing a FX risk management policy, and implementing progressive FX hedging strategies.

5 Stage FX Risk Management Maturity Model

  1. FX Risk Assessment: Exposure Identification & Measurement
  2. FX Risk Management Policy: Hedging Guidelines & Procedures
  3. Balance Sheet Hedging: Booked Receivables & Payables
  4. Cash Flow Hedging: Forecasted Revenues & Expenses
  5. Net Investment Hedging: Subsidiary Earnings & Equity

The design and implementation of a FX risk management program must take into account the specific goals and objectives of the firm, the organizational structure and operations, the line of products and/or services, and any other variable that may be material and of relevance.

For firms that are new to foreign exchange risk management, emphasis should be placed on progress over perfection. Initial risk management plans are never perfect, and should be viewed as a process that is responsive to change and capable of continuous enhancement.

To learn more about FX risk assessments, policies, and hedging strategies, start your FX risk management training today, which provides 24/7 365 access to our complete suite of foreign exchange (FX) continuing professional education (CPE), examples & events at FXCPE.com.

FX Strategies for Foreign Subsidiaries

Would you like to optimize FX strategies for foreign subsidiaries? FX Initiative’s Hedging Foreign Subsidiaries course outlines the fundamentals of hedging net income and net investment exposures in foreign subsidiaries, and reveals the cash flow and financial reporting implications of hedging FX translation risk with currency derivatives. Get started with our foreign exchange risk management training, which provides 24/7 365 access to our complete suite of foreign exchange (FX) continuing professional education (CPE), examples and events at FXCPE.com. Start Training >

 

 

Attend the Net Investment Hedging webinar!

You're invited to the

Net Investment Hedging webinar!

Thursday, November 15th | 2PM Eastern | 1 CPE Credit

Program Overview
Join us for a live webinar and learn how to hedge assets & equity in foreign subsidiaries operating abroad. This 1-hour session covers 4 key learning objectives:

  1. Discover the concept of a foreign exchange (FX) net investment hedge.
  2. Recognize the accounting and cash flow implications of hedging subsidiaries.
  3. Identify the top reasons why some corporations employ net investment hedges.
  4. Explore how forward contracts can be used to hedge equity in foreign operations.

Who Should Attend
New and seasoned finance, accounting, treasury, and related professionals (CPA, CIA, CRMA, CFE, etc.) interested in international business.