foreign currency gains
foreign currency losses

"There's a perception that the dollar is stabilizing and will not go into a free fall, while foreign currency gains appear to be topping out."

In the suspected fraud, Volkswagen has said, computer programs were erased and documents faked so that transactions intended to protect it against possible foreign currency losses were not completed.

DB Group's performance during the nine months was hampered by abnormal losses totalling 112.2 million dollars due to the disposal of assets, refinancing costs, the termination of hotel leases and Australian foreign currency losses.

Seagate Technology Inc., a major maker of computer disk drives, reported an unexpected and large fiscal first-quarter loss yesterday, including charges for foreign currency losses, as revenues fell as a result of pricing pressures and aggressive competition.

G.M., the nation's biggest auto maker, reported today that strong sales of lower-profit small cars, shortages of higher-profit trucks and foreign currency losses combined to reduce its pretax profit for its automotive operations by 42 percent in the last quarter.