Japanese Corp:
1) Receive ___ (RISK)
2) Pay ___, Receive ____
1 + 2: some things offset each other
receive $ and pay $ offset each other
END: RECEIVE YEN (NET RESULT)
US Corporation:
1) Receive Yen (RISK)
2) Pay Yen, Receive $
1 + 2: some things offset each other
Receive Yen, and pay Yen offset each other
END NET RESULT: RECEIVE $