The deliberate difference or margin applied between the spot foreign exchange rate at the time of budget creation and the actual rate used for pricing during the campaign period.

For example, if a EUR-based company purchases inputs in PLN and the spot EUR-PLN rate is 4.3113 at budget creation, using a budget rate of 4.1820 for pricing represents a 3% markup. This markup serves as a buffer against adverse currency movements and helps maintain profitability.

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