Verified Document

PPP Group Case Study

¶ … currency risk to which the PPP Group was exposed. The paper also considers their options for currency risk management, in particular evaluating how PPP Group can manage their translation exposure risk. Types of Currency Risk

The PPP Group's international transactions subject the firm to currency risk or exchange rate risk which arises with the potential change in the exchange rate of EUR against USD. The PPP Group is exposed to three kinds of currency risk that must be managed: transaction risk, translational rick and economic risk. Transaction risk is associated with the time delay that occurs between PPP Group's entering into contracts to purchase paper supplies and the actual contract settlement. PPP Group is also exposed to translation risk which the is the risk of adverse effects on their financial statements, possibly affecting the company's assets, liabilities, equities or income, due to changes in currency exchange rates. PPP Group is exposed to economic risk, which is the danger that the company may be at a disadvantage and unable to sell the paper bags at a profit if exchange rates move against the company.

Pros and Cons of the Hedging Proposal

The local Chief Executive's proposal to hedge 80% of paper purchases one year in advance is one means of hedging against currency risk. Without hedging, a significant amount of the company's accounts payable remains an unmanaged risk. There are academic studies of currency risk that suggest investors who bear currency risk are not compensated with higher returns, which in effect means that it is essentially needless to bear currency risk. The Chief Executive is well advised to develop some kind of hedging strategy to manage their exposure.

The benefit to PPP Group, or pros, of currency hedging is that it potentially reduces their losses. Hedging protects the...

The disadvantage or cons of hedging is that it also reduces potential profits. If exchange rates were to move in their favor, the PPP Group will not realize those profits. Given that their intent is to reduce exposure as opposed to profit from trading, this is an acceptable tradeoff. Another disadvantage of the Chief Executive's proposed hedging strategy is the associated expenses of hedging which can be significant.
My Recommendation

I considered the following in making a recommendation. The PPP Group has several other financial instruments and combinations of instruments to choose from that will also offset potential losses due to currency risk. These additional means of hedging their currency risk include swaps, options and futures contracts, each with different characteristics that determine how well they meet the PPP Group's risk management strategy. For example, the proposed forward contracts offer more flexibility than exchange-traded futures contracts, in that the forward contracts are negotiated and customizable. Given that all the derivative financial instruments are based on the value of the underlying asset, I recommend that managing forward contracts offers the most straightforward risk management vehicle for the PPP Group.

Factors in Evaluating PPP's Translation Exposure Risk

The PPP Group's translation exposure risk is another result of their currency risk. Because the PPP Group's accounting exposure can affect their assets and liabilities denominated in a foreign currency, as happens with their accounts payable and their accounts receivable, they also need to manage this additional risk. When the parent company prepares its financial statements, it has to report the assets and liabilities that it has in other currencies. The process of valuing foreign assets…

Sources used in this document:
Bibliography

Financial Accounting Standards Board, 1981. Foreign currency translation. [online] Available at: <http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere=1175820909452&blobheader=application%2Fpdf> [Accessed 13 December 2011].

FTMandate, 2005. Reducing risk by currency hedging. [online] Available at: <http://www.ftmandate.com/news/fullstory.php/aid/840/> [Accessed 13 December 2011].

Moore, M., 2006. Measuring/Managing translation and transaction exposure. [online] Available at: [Accessed 13 December 2011].

U.S. Department of Commerce, 2008. Foreign exchange risk management. [online] Available at: <http://trade.gov/publications/pdfs/tfg2008ch12.pdf> [Accessed 13 December 2011].
Cite this Document:
Copy Bibliography Citation

Related Documents

Balfour Beatty UK the Multinational Infrastructure PPP
Words: 1632 Length: 6 Document Type: Essay

Balfour Beatty UK The multinational infrastructure PPP firm The rise of the public-private partnership (PPP) during the onset of the global financial crisis in 2008 is most representative of market activities in the infrastructure investment sector. Appropriations linked to economic and fiscal policy in the UK since this period has had influence on the steering of PPP projects and the strategies designed by participatory entities. Conversely, the PPP relationship to infrastructure in

ADHD, or Attention Deficit Hyperactivity Disorder, Is
Words: 6825 Length: 25 Document Type: Term Paper

ADHD, or attention deficit hyperactivity disorder, is a common childhood problem affecting as much as 3-5% of the school-age population. The core symptoms of ADHD are inattention, hyperactivity and impulsivity. Children with ADHD exhibit functional impairment across multiple settings and engage in disruptive behaviors, thus inviting criticism from adults and peer rejection. Psycho stimulant medication has been shown to be reasonably successful, but may produce significant side effects in a

Confonting the Amman-Zarqa Lrs Conceived
Words: 6876 Length: 25 Document Type: Case Study

Some type Government involvement and regulation, Nguyen (2009) asserts, proves critical to helping ensure the private sector r thrives. Many of world's leading economies concur that Governments must be involved to best manage their country's economy. Control, however, needs to extend beyond the control and regulation of the private sector per se. For the country's overall development, the better process includes the synergies of both private and public sectors being

Health Care System From International Perspectives
Words: 2204 Length: 6 Document Type: Research Paper

Health Care System From the International Perspective: PPP Healthcare Reid (2009) actively seeks an international cure for healthcare that the United States just cannot seem to manifest although other developed nations are able to deliver universal healthcare at a cost that is reasonable and reports that the U.S. pays more healthcare than does any other developed country in the entire world up to as much as 16.5% of the GDP. This

Renault-Nissan Partnership Underwent a Significant
Words: 4553 Length: 16 Document Type: Research Proposal

Innovations in product are not transmitted throughout the organization. This means that there are production synergies between the different Coloplast facilities that are not presently exploited. The company can mitigate the impact of health care reform therefore by improving its product processes. Their industry is beginning to shift from cash cow status to one characterized by tight margins and high volumes. Coloplast must become a low-cost producer, to use Michael

Bluetooth Technology
Words: 7972 Length: 28 Document Type: Term Paper

BluetoothTM is a low cost, low power, short-range radio technology- originally perceived as cable replacement alternative for the cable / wire connected devices such as mobile phone hand, headsets, and portable computers. The BluetoothTM's goals expanded to include standardized wireless communications between any electrical devices and created a notion of Personal Area Network. The write-up traces history of BluetoothTM starting with its unusual name to formation of Special Interest Group,

Sign Up for Unlimited Study Help

Our semester plans gives you unlimited, unrestricted access to our entire library of resources —writing tools, guides, example essays, tutorials, class notes, and more.

Get Started Now