Sl. No.

1
Understanding
Translation Exposure No. of Yes
Completely 12
Substantially 4
Partially 2
Not at all
2
Understanding
Transaction Exposure No. of Yes
Completely 12
Substantially 4
Partially 2
Not at all
3
Understanding Economic
Exposure No. of Yes
Completely 13
Substantially 5
Partially
Not at all
4
Cover against
Translation Exposure No. of Yes
Completely
Substantially 7
Partially 7
Not at all 4
5
Cover against
Transaction Exposure No. of Yes
Completely
Substantially 3
Partially 10
Not at all 5
6
cover against Economic
Exposure No. of Yes
Completely
Substantially 3
Partially 11
Not at all 4
7
Cover against all 3
exposures No. of Yes
Completely
Substantially 5
Partially 8
Not at all 5
8
Hedge against
Translation and
Economic exposures No. of Yes
Completely
Substantially 1
Partially 12
Not at all 5
9
Firm presently using
FASB 52 No. of Yes
Completely 1
Substantially 2
Partially 5
Not at all 2
10
Indian corporate
enterprises aware of
foreign exchange risk
exposure techniques No. of Yes
Completely 3
Substantially 10
Partially 3
Not at all 2
11
Use of translation
methods
Method Always Often Sometimes Not at all
Current/non-current 2
Monetary/nonmonetary 2
Temporal 2 8 2
All current rate 1 4 6
12
Hedging techniques used
by your companies No. of Yes
Long dated forward
exchange contract 6
Short dated forward
exchange contract 6
Matching system
Money market Hedge 4
Currency specification
Currency Swaps 6
Inter company netting
Currency Options 6
Leading and Lagging
Margin Protection 3
Currency Futures 6
13
In relation to sales, what
percentage of your
receivables and/or
payables is in foreign
currency -
14
What is the percentage
distribution of your
exposure in various
currencies -
15
What is the capital
structure of your
company -
16
Does the company have
an exposure management
cell for foreign exchange
management or does it
bank with a nationalized
bank or foreign bank?
Bank with
a
nationalize
d bank (2)
Forex
departme
nt
Exposure
manageme
nt cell (4)
Internal
exposure
managem
ent cell
17
What are the factors that
determine the decision to
hedge in your company?
Level of
currency
exposure
(7)
currency
volatility
(3)
line of
credit to
importers
Working
capital
cycle
18
What are your concerns
regarding the use of
derivative instruments?
Raises
Volatility
(7)
Huge
exposure
Increases
need of
regulation
(3)
Efficient
use of
derivativ
es (2)
correct
predictio
n of
futures/o
ptions
values (3)
19
Do Indian companies
prefer short term or long
term hedging strategies?
Long-term
(9)
Mix
strategy
dependin
g on
currency
volatility Short term
Long &
short (5)
20
Does your company adopt
the decentralized or the
centralized approach to
foreign exchanges risk
management?
Centralize
d (5)
21
What are the measures
that you apply to control
your foreign transaction
exposure risks?
Book a
deliverable
/non
deliverable
forward
exchange
contract
(2)
Booking
short/lon
g term
currency
derivativ
e
contracts
Derivaties,
Currency
swaps and
forward
exchange
contracts
22
Equity Assets
Debt Assets
and
Liabilities
Future
receipts and
payments
No hedging
No policy
In house 5 9 7
External financial advisor 2 7 8
In line with industry standards or
norms
2 2 4
Other (please specify)
23
Equity Assets
Debt Assets
and
Liabilities
Future
receipts and
payments
Less than or equal to 90 days
More than 90 days but less than
or equal to 6 months
7 4 4
More than 6 months but less than
or equal to 1 year
10 8
More than 1 year but less than or
equal to 5 years
4
Greater than 5 years 2
Matching of duration to the
underlying instrument
2 2
Not time dependent
24
Equity Assets
Debt Assets
and
Liabilities
Future
receipts and
payments
Current exchange rate 5 5 4
Expected exchange rate
variations
7 3 10
General world & domestic
economic factors
1 8 12
Firm specific factors/strategies 2 15
Other (please specify)
25
Equity Assets
Debt Assets
and
Liabilities
Future
receipts and
payments
Annually 2 6 4
Quarterly 2 9 11
Monthly 2 1
Continually 3 2 1