Árfolyamkülönbözet

Árfolyamkülönbözet, often translated as exchange rate difference or foreign exchange gain/loss, refers to the change in value of one currency relative to another over a period of time. This fluctuation is a fundamental aspect of international finance and trade. When a company or individual holds assets or liabilities denominated in a foreign currency, any movement in the exchange rate between their home currency and the foreign currency will result in an árfolyamkülönbözet.

For instance, if a Hungarian company imports goods from the United States and agrees to pay in US dollars at a future date, and during the time between placing the order and making the payment, the Hungarian Forint (HUF) weakens against the US Dollar (USD), the company will have to pay more HUF to acquire the necessary USD. This increase in the HUF cost represents a negative árfolyamkülönbözet for the company. Conversely, if the HUF strengthens, the company would benefit from a positive árfolyamkülönbözet.

These differences are accounted for in financial statements, impacting a company's profitability and financial position. They arise due to various economic factors, including interest rate differentials, inflation rates, political stability, and market speculation. Managing árfolyamkülönbözet is a key concern for businesses engaged in international transactions, often leading to the use of hedging strategies like forward contracts or options to mitigate potential losses.