汇率变动对外币借款成本的影响分析

An analysis of the influence of changes of exchange rate on the cost to foreign currency loans

汇兑损益是影响外币借款成本的重要因素,因汇率变动可能产生收益或损失,使外币借款成本具有很大的不确定性,在同一时期不同币种或同一币种在不同时期的汇率变动是不一样的,利率低的外币借款,其成本不一定就低。掌握汇率变动规律,正确选择借款、还款币种,采取适当措施防范和化解汇率变动风险,可望达到利用外币借款降低筹资成本的目的。

The exchange loss and profit is an important factor that affects the cost of foreign currency loans. The cost of foreign loans is quite indeterminate, because the change of exchange rate may result in profits or losses.The change of the exchange rate is different of different kind of currency in the same period and the same kind of currency in different periods and the cost of foreign loans whose interest is low is not necessarily low.It is expected that the cost of raising money by means of foreign currency loans may be reduced by controlling laws of changes of the exchange rate,correctly choosing,borrowing money and paying back, adopting proper measures to prevent and reduce the risk caused in the change of the exchange rate.