# foreign currency holding

- Canonical URL: https://www.gerhardmerk.de/foreign-currency-holding
- Post ID: 605085
- Modified: 2026-09-07T19:47:59+00:00
- Language: en

## Definition

A foreign-currency holding measures an entity’s net exposure to one specified currency. It is calculated by subtracting liabilities in that currency from the corresponding claims. Each currency is assessed separately, so an entity may have different net positions across currencies. Special drawing rights are recorded as their own currency category.

## Machine-readable

- Generator: Merk Knowledge 1.1.1