Gotop Ltd. is a HK company with export and import trade with the UK and other European countries. The corporate treasury team of Gotop Ltd. is debating whether risk management can create value for the company and if it can create value, what strategy to adopt towards foreign currency risk management.

Member A believes that risk management is beneficial to shareholders as it can reduce the risk to shareholders.

Member B believes that risk management is beneficial to the managers for meeting targets and receive bonuses reward.

Member C believes that risk management is beneficial to the company as the employees, customers, suppliers and creditors prefer this.