Precise exceptions handling in the optimized binary translated code is achieved by transitioning execution to the non-optimized step-by-step foreign code execution means in accordance with one of the several coherent foreign states designated during the optimized translation of the foreign code. A method to improve the operation by avoiding complete foreign state updates in the optimized code, an apparatus to track the switching between the states and a method to recompute the complete foreign state in accordance to the current state identification, execution context and additional documentation provided during the translation time are proposed.