关于current rate method和temporal method 的exposure 汇率, 影响, liability, current, method

冰雨自由

我笔记上记着CR method exposure=shareholder's equity

 

Temporal method exposure=monetary asset - monetary liability.

 

Temporal method的好理解因为两个都是浮动的汇率，会受影响。可是current rate method的exposure为什么等于shareholder's equity呢？这个不是用historial 数据来算的么？？

 

 

谢谢谢~~~