Foreign exchange market is the place where supply and demand meet. It is at the same time a mechanism for regulating the relations between sellers and buyers in the conditions in which the exchange or purchasing parties realize their goals and interests, for which they are interrelated. The foreign exchange rate measures the value of one currency in relation to another currency and is determined on the foreign exchange market. The rate is a very important variable of economic policy because it directly affects the profitability of exports, ie the price of imports, and thus the competitiveness of the economy. Subjects in foreign exchange markets are: central banks, commercial banks, various financial institutions, investment companies, large international corporations, natural persons etc. The various deals are concluded on the foreign exchange market, so they differ: spot contracts, forward contracts, futures contracts, an option contract, and currency and foreign exchange swaps. The central bank may intervene in the foreign exchange market due to the increase or decrease of the money supply and the provision of a stable foreign exchange rate. Exposure to foreign exchange risk becomes increasingly significant at global level with regard to the development of international trade, whereby even smaller companies are increasingly involved in order to survive in the conditions of ever increasing competition in the market.