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net exposed assets. Definition. The difference between the exposed assets subtracted from exposed liabilities. These assets can refer to market values or book values. A business is long in currency if its net exposed assets are positive, i.e. the exposed assets are greater than their exposed liabilities. A business is short in currency if its net exposed assets are negative.
DEFINITION of 'Regulatory Asset'. Specific costs or revenues that a regulatory agency permits a U.S. public utility (usually an energy company) to defer to its balance sheet.These amounts would otherwise be required to appear on the company's income statement and would be charged against current expenses or revenues.he accounting methods used to disclose regulatory assets may cause differences in how an electric utility company's financial condition is reported. For example, under U.K. GAAP, these assets are currently recorded on the balance sheet.