'外国為替' is an account name commonly used in Financial Statements based on JGAAP.
Foreign exchanges
Translation: Fees and commissions on domestic and foreign exchanges...
Translation: Net decrease (increase) in foreign exchanges – assets...
Translation: Net increase (decrease) in foreign exchanges – liabilities...
Translation: Foreign exchange losses (gains)...
Translation: Change in scope of consolidation – foreign currency translation adjustment...
Translation: Due from foreign banks (our accounts)...
Translation: Due to foreign banks (their accounts)...
Translation: Foreign reinsurance accounts payable...
Translation: Sales – foreign exchange...
タグ：exchanges, foreign