提前或拖延支付貸款
leading and lagging
提前和拖延涉及改變其以外幣付款的時間。領導方式使得提前當它是由於滯後而推遲是付款後才這是由於的付款。這是降低匯率風險的方法，然而，決定取決於運動的匯率，利率，利息和政府政策的稅收。
Leading and lagging involve changing the timing of payments which are made in foreign currencies. Leading means making a payment in advance of when it is due whereas lagging is delaying a payment until after it is due. It is a method of reducing currency risk, however, the decision depends on the movement in exchange rates, interest rates, taxation on interest and government policy.