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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.
Assets may be thought of as the economic resources that the business uses to produce its revenue. Liabilities are the debts it owes. Equity is the claim that the business's owners have on its assets. Accounts Payable and Accrued Expense are liabilities on the balance sheet. The difference between them is the manner in which their existences are recognized on the accounts.