监督外汇资产负债表，关注潜在风险。风险包括交易发生和完成之间的兑换率变化，或交易以组织基础货币以外的面额进行。 Overseeing the foreign exchange balance sheet with an eye towards potential risk. Risks include changes in conversion rates between the time the transaction occurred and when it is completed, or when transactions are made in a denomination other than that of the organization's base currency.