exposure to the asset

[Yelenas597]

Please help to translate the expression "exposure to the asset".

Phrase is used in the following sentence:
Essentially, the principle is that the combined presentation of the asset and liability should result in the recognition of the entity’s net exposure to the asset on the balance sheet either at fair value, if the asset was previously held at fair value, or at amortised cost, if the asset was accounted for on that basis.
Thanks in advance

[d.]

смотря что за эссет

ценные бумаги?