The following statement and table has been extracted from financial report of Atlas bank:

"Foreign exchange risk represents exposures to changes in the values of current holdings and future cash flows denominated in foreign currencies. The potential for loss arises from the process of revaluing foreign currency positions in rupee terms. The Group's foreign exchange risk is presently limited to future cash flows in foreign currencies arising from foreign exchange transactions and translation of net open position in foreign currencies. The Group is carefully monitoring the net foreign currency exposure as well as utilizing the currency swap and forward contract to hedge the related exposure."

Assets (Rs)

Liabilities (Rs)

Net foreign currency exposure(Rs)

United States Dollar

1,676,431

1,624,382

52,049

Great Britain Pound

40,884

73,931

-33,047

Japanese Yen

5,209

0

5,209

Euro

51,011

98,973

-47,962

Other currencies

4,489

120

4,369

1,778,024

1,797,406

-19,382

Required: Elaborate in detail that how Atlas bank is managing its foreign currency risk? You may use some hypothetical figures to illustrate your point. What is your opinion about the banks net foreign currency exposure?