REVIEW on the final qualifying work of the St. Petersburg State University student Sergei Alekseevich Paltov on the topic: "Insurance of currency risks in the enterprise: foreign experience and Russian practice"  The content of the graduate qualification work is fully consistent with the theme stated in the title and disclosed in full. The structure of the graduate qualification work meet their stated objectives. The author presents the actual theoretical aspects related to the concept of FX exposure, FX exposure management and methods of hedging of FX exposure. In graduate qualification work is a lot of practical examples that allow to understand how to use various methods of hedging of FX exposure. The advantages and disadvantages of using certain tools are particularly valuable.  The practical part related to the study of foreign experience and Russian practice is relevant and performed at a high level. Of particular interest is the fact that the author considers the experience of insurance of FX exposures of foreign companies from small to large businesses, which may be of interest to Russian companies. The review of Russian practice shows the problems faced by Russian companies, and the degree of use of certain approaches in the insurance of FX exposures compared to foreign companies, which also emphasizes the relevance of the study. In the graduate qualification work uses modern sources of information and research. The author gives a detailed justification of the conclusions.   The style, language, presentation and graphic material available for understanding and have a fairly high quality. There are minor spelling inaccuracies that do not affect the quality of work.  The Sergei A. Paltov's graduate qualification work are performed at a high level, has a practical orientation and deserves an assessment – "excellent".