Exporter close checklist
What exporters should track before month-end FX reporting
Exporters are exposed twice: the FX rate can move before the customer pays, and the customer may pay later than expected. A useful month-end pack shows both margin impact and cash timing.
For exporters preparing month-end FX reporting and board explanations.
The short answer
Before month end, exporters should track open foreign receivables, supplier obligations, overdue invoices, realised FX on settled items, unrealised FX on open items, and the cash gap between receipts and payments.
Exporter month-end pack
Illustrative figures, not customer data.
| Item | Value | Note |
|---|---|---|
| Open receivables | Foreign customer invoices | Expected inflows that still carry FX and credit timing risk. |
| Supplier bills | Foreign obligations | Outflows that can create a cash gap before receipts arrive. |
| Settled items | Paid this month | Realised FX for the month-end bridge. |
| Overdue items | Late cash | Often the difference between a manageable FX move and a liquidity problem. |
Exporter month-end review
| Stage | Finance question | What to check |
|---|---|---|
| Exposure roll-forward | What opened, closed, and stayed open? | New invoices, paid invoices, overdue invoices. |
| Rate sensitivity | What if rates move again? | Scenario impact on open receivables and payables. |
| Cash timing | What is due before cash lands? | Supplier deadlines, customer payment terms, late-payment risk. |
| Board note | What should management do next? | Monitor, chase, naturally offset, or discuss protection with an authorised provider. |
Common mistake
Exporter reporting should show whether foreign cash arrives before obligations need paying, alongside the FX P&L number.
Where Hedgr fits
Use Hedgr to build a month-end FX view across open invoices, realised FX, overdue receivables, and timing gaps.
Related guides
- How to Monitor FX Exposure from Xero
- How to Monitor FX Exposure from QuickBooks Online
- Multi-Currency Cashflow Risk
Hedgr is read-only. It does not execute trades, move funds or give investment advice.
Guides
- FX exposure basics
- SME FX policy template
- Unrealised FX gains and losses
- Realised vs unrealised FX
- Multi-currency invoice cashflow risk
- Xero FX exposure workflow
- QuickBooks Online FX exposure workflow
- Exporter month-end FX reporting
- Multi-entity FX consolidation
- SARB BoP categories after the August 2026 change
- Sage One South Africa FX exposure workflow
- Rand exposure for SA importers and exporters
- IAS 21 and the margin basis: does your FX impact double-count?
- FX risk management software for SMEs
- What FX hedging software does
- Hedge accounting software vs FX exposure software
- FX risk for e-commerce and DTC exporters