The same two inventors also won patent No. 6,128,598 for protecting against foreign exchange losses.

Shell also said the foreign exchange loss would be more than offset by a tax credit of £149 million from its Japanese subsidiary.

Volkswagen has said it made provision in its 1986 balance sheet for foreign exchange losses of $259 million.

When adjusted for the effects of currency exchange losses due to a weak dollar, growth would have been 8 percent.

Last year, Kia had a foreign exchange loss of about $33 million, curtailing otherwise strong profits.

But a weaker peso led to foreign exchange losses that dragged down profits, which fell 20 percent, to $247 million.

Costs for this purpose exclude financial expenses, debt related expenses and foreign exchange losses.

Increased exports, particularly to Asia, were offset by lower domestic sales and foreign exchange losses arising from the stronger yen.

Exchange loss reimbursement undermines free trade by forestalling a normal redressment of deficits, American officials argue.

Mexico's largest banks reported foreign exchange losses during the last two weeks of 1994 that were big enough to drag down balance sheets for the entire year.

They said most investors here weclomed the recent fall in the yen, which would help export-oriented Japanese companies avoid unnecessary exchange losses.

They ascribed the drop to foreign exchange losses due to much of their debt being in South African Rand.

On 26 June Germany's largest private bank, the Herstatt, collapsed as a result of speculative foreign exchange losses.

According to Parmalat Finance's annual report, Bonlat reimbursed it for part of its foreign exchange losses that year.

Other expenses or losses - expenses or losses not related to primary business operations, (e.g. foreign exchange loss).

The peso's devaluation is causing huge foreign exchange losses and an erosion of confidence in Mexico's economy, reports about the devaluation's effect on Mexican business say.

In May 2010 the employee at the centre of the foreign exchange losses, Andrew Koval, was extradited from the United States to face criminal charges.

A stronger dollar would make dollar-denominated investments like Treasury securities more attractive, and less likely that they would abandon the financial markets here to limit foreign exchange losses.

Some economists say such moves enhance financial stability and may help attract foreign business because investors are reassured of getting their money out without suffering a foreign exchange loss.

Samsung Electronics, he noted, has been capitalizing research and development and foreign exchange losses, meaning those expenditures can be written off gradually rather than in the year they were incurred.

An attack at odds of 3:1 or greater is guaranteed to succeed, the only uncertainty being whether or not the defender will be eliminated outright or inflict some exchange losses.

In Brazil, where Xerox sold $1 billion worth of products like copiers and printers last year, high inflation led to a foreign exchange loss of $55 million in the period.

The pretax charge tied to Citigroup's business in Argentina includes $235 million in foreign exchange losses and $235 million in losses on loans and other debts.

During 1997, Thaksin's flagship company AIS suffered 1.8 billion THB in foreign exchange losses and saw its debt more than double due to the devaluation.

Boeing forces a German supplier, for instance, to absorb the exchange loss, when a falling American currency makes each dollar collected from Boeing worth perhaps 1.60 marks instead of 1.69.