Functional Skills Level 2 — Exchange Rates

Exchange Rates

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Understanding Exchange Rates

An exchange rate tells you how much of one currency you get for another. For example, £1 = €1.15 means one pound buys 1.15 euros.

To convert £ → foreign currency: multiply by the rate.
To convert foreign currency → £: divide by the rate.

Exchange Rates Today From To Rate GBP (£) EUR (€) 1.15 GBP (£) USD ($) 1.27 GBP (£) JPY (¥) 188.50 GBP (£) AUD (A$) 1.94 Two-Way Currency Conversion £ Pounds e.g. £200 € Euros e.g. €230 × rate (e.g. ×1.15) £200 × 1.15 = €230 ÷ rate (e.g. ÷1.15) €345 ÷ 1.15 = £300 Multiply to go from £ to foreign currency — divide to go back to £

📄 Example 1 — Convert £350 to euros (rate: £1 = €1.15)

Going from £ to €
Multiply by the rate: € = 350 × 1.15 = €402.50
Pounds → euros: × rate  |  Euros → pounds: ÷ rate

📄 Example 2 — Convert €690 to pounds (rate: £1 = €1.15)

Going from € to £
Divide by the rate: £ = 690 ÷ 1.15 = £600
Rule of thumb: If you end up with more of the new currency it’s probably right (euros are worth less than pounds). If you end up with fewer it’s probably right too (the rate is bigger — you divided a large number).
Quick Check 1 — Basic Exchange Rate Conversions
Question 1 of 10
Commission and Holiday Money

A bureau de change may charge commission — a fee for exchanging money. This is often built into the rate they offer you. They display two rates:

WE BUY — the rate at which they buy foreign currency from you (when you sell leftover holiday money back).
WE SELL — the rate at which they sell you foreign currency (when you buy holiday money).

You always get the worse deal: when buying holiday money you use the lower sell rate; when selling currency back you use the lower buy rate.

Bureau de Change Currency WE BUY WE SELL Euros (€) 1.18 1.12 US Dollars ($) 1.30 1.24 BUY = rate when they buy foreign currency from you (you sell back) SELL = rate when they sell foreign currency to you (you buy holiday money)
Remember: You always get the worse rate. When buying holiday euros use the lower SELL rate. When selling leftover euros back use the lower BUY rate. The bureau makes money on the difference (the “spread”).

📄 Example 1 — Buying €400 for a holiday (sell rate €1.12 per £1)

Use the sell rate
You are buying euros, so use the sell rate: €1.12 per £1.
Calculate cost in £
Cost = 400 ÷ 1.12 = £357.14 (to 2 d.p.)
Divide the foreign amount by the sell rate to find how many pounds you need to hand over

📄 Example 2 — Selling €85 back (buy rate €1.18 per £1)

Use the buy rate
You are selling euros, so use the buy rate: €1.18 per £1.
Calculate amount in £
£ received = 85 ÷ 1.18 = £72.03 (to 2 d.p.)
You receive fewer pounds than you might expect — this is how the bureau makes its profit
Quick Check 2 — Commission and Buy/Sell Rates
Question 1 of 10
Comparing Prices Across Currencies

To compare prices in different currencies, convert both to the same currency and then compare. Always use a consistent exchange rate.

A common approach: convert the foreign price into pounds, then compare with the UK price.

Comparing Prices Across Currencies (Rate: £1 = $1.27) UK Price £85 US Price $100 $100 ÷ 1.27 = £78.74 US is cheaper by £6.26  (£85 − £78.74)

📄 Example 1 — Laptop: £620 in UK or $750 in USA (£1 = $1.27)

Convert US price to £
$750 ÷ 1.27 = £590.55
Compare
UK: £620    USA: £590.55  →  USA is cheaper by £620 − £590.55 = £29.45
Always state which is cheaper and by how much — examiners award marks for the conclusion

📄 Example 2 — Hotel: £95/night in UK or €108 in France (£1 = €1.15)

Convert French price to £
€108 ÷ 1.15 = £93.91
Compare
UK: £95    France: £93.91  →  France is cheaper by £1.09 per night
Exam tip: Always show your working — convert the foreign price to pounds, write both prices in pounds, then state clearly which is cheaper and by how much.
Quick Check 3 — Comparing Prices Across Currencies
Question 1 of 10

Practice: Currency Conversion Practice

Work out each answer and type it in. Click Check to see how you did.

#QuestionAnswerResult
1£200 at rate £1 = €1.15 → euros
2€460 ÷ 1.15 → pounds (£)
3£150 at rate £1 = $1.27 → dollars
4$254 ÷ 1.27 → pounds (£)
5£300 at bureau sell rate €1.12/£ → euros
6£500 at rate £1 = €1.15 → euros
7€575 ÷ 1.15 → pounds (£)
8£250 at rate £1 = $1.27 → dollars
9$381 ÷ 1.27 → pounds (£)
10£120 at bureau sell rate €1.12/£ → euros

⚠ Things to Watch Out For

  • Multiplying when you should divide (and vice versa): £ to € multiply (you get MORE of a weaker currency). € to £ divide. Draw a two-way diagram to keep track of which direction needs ÷ and which needs ×.
  • Using the wrong rate: Bureaux de change offer a BUY rate (when buying foreign currency) and a SELL rate (when they buy it back). These differ — use the rate that applies to your situation.
  • Forgetting commission: Many exchanges charge a commission fee (flat rate or percentage). Subtract this AFTER calculating the conversion, or from the amount being exchanged.
  • Comparing prices across currencies: Convert to the SAME currency before comparing. You cannot directly compare £15 with €19 without converting.
  • Rounding mid-calculation: Round only the final amount. If the rate is 1.1547, use all decimal places during calculation.
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