Determine cross exchange rates, considering the quotation below :

(i) USD/JPY : 143.75
USD/BDT : 122.31.
Calculate JPY/BDT rate.

(ii) USD/CAD : 1.39
GBP/USD : 1.32
Calculate GBP/CAD rate.

The Ausmo Group is an Australian company that reports its financial statements in Australian Dollar (AUD). The company conducts its business in USA in USD. The USD/AUD exchange rate was 1.50 when the company prepared its half-yearly financial statement. However, the USD/AUD exchange rate is currently 1-20 when the company reports its year-end result.

Is it an example of translation risk, economic risk or transaction risk for Ausmo Group? Explain briefly.