ادارة مخاطرة اسعار صرف العملات باستخدام عقود المشاركة بالمخاطرة

The exchange rates risk is one the most important of risks facing importers and exporters goods companies, to encounter these risk, it has to use one of the instruments tools for risk managements .In according to that this study show the nature and use of risk sharing contracts to protect exchange rate fluctuation of currency in turn decreases the losses resulting from that. This research has major hypotheses: : -It possible to reduce the exchange rate risk dollar U.S. through contracting of risk participation contracts. This study has been drawn set of conclusions ,include : -Use of risk- participation contracts leads to decrease the exchange rate risk with 50% losses achieving from increase of exchange rate in relation tone side ( risk transfer), through transfer 50% achieved loss minus risk- participation premium to other( risk- participators).-Use of risk- participation contracts leads to profit maximization for (risk transferor) as a result of an decrease of exchange rate participation contract. . - The second part( risk- participator) can achive net profit as a premium for risk participation( 10%) value of profit achieving to the first part( risk transferor).