... stock. 57 Dictionary of Finantial and Business Terms Lico Reis - Consultoria & L?nguas licoreis@terra.com.br Forward cover Purchase or sale of forward foreign currency in order to offset ... consequences of these decisions for the firm in the form of a financial plan, and then comparing future performance against that plan. 55 Dictionary of Finantial and Business Terms Lico Reis ... costs include time, effort, money, and associated tax effects of gathering information and making a transaction. 60 Dictionary of Finantial and Business Terms Lico Reis - Consultoria &...