According to the above business activities, exchange rate risk can be roughly divided into the following two categories. ① Foreign exchange transaction risk. The risk of foreign exchange trading of banks mainly comes from two aspects: one is the foreign exchange exposure position that cannot be hedged immediately when providing foreign exchange trading services to customers; The second is the foreign exchange exposure position held by banks in anticipation of foreign exchange trends. ② Structural risks of foreign exchange. It is caused by the currency mismatch between bank assets and liabilities, and also includes the risk caused by exchange rate changes when commercial banks convert the bookkeeping base currency into bookkeeping base currency in the accounting treatment of balance sheets. Both C and D belong to the category of credit risk.