The exchange rate fluctuation causes the reporting valuation of foreign assets and liabilities in balance sheet to fluctuate accordingly.

指由于汇率波动，造成公司外币资产或负债在资产表上的本币值相应出现不利变动的风险。

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"Exchange rates fluctuate on a daily basis and even a small fluctuation can potentially save the customer money, " he adds.

BBC: Foreign exchange: Beating the banks at their own game

While the cash figures for the first year are guaranteed, the Department for Communities and Local Government said subsequent payments were "indicative" and could fluctuate by 10% either way depending on work progress and fluctuation in local markets.

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