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QUESTION 17 The spot and 30 day forward rates for the Dutch guilder are $.3075 a

ID: 2757066 • Letter: Q

Question

QUESTION 17

The spot and 30 day forward rates for the Dutch guilder are $.3075 and $.3120, respectively. The guilder is said to be selling at a forward

premium of 19.51%

premium of 17.56%

premium of 9.76%

discount of 17.56%

5 points   

QUESTION 18

A ________ involves simultaneously borrowing and lending activities in two different currencies to lock in the currency's value of a future foreign currency cash flow.

forward contract

currency collar

money-market hedge

currency option

5 points   

QUESTION 19

If you fear the dollar will rise against the French franc, with a resulting adverse change in the dollar value of the equity of your French subsidiary, you can hedge by

selling francs forward in the amount of net assets

buying francs forward in the amount of net assets

reducing the liabilities of the subsidiary

selling francs forward in the amount of total assets

5 points   

QUESTION 20

Under FASB 52, most financial statements must be translated using the

monetary/nonmonetary method

current/noncurrent method

current rate method

temporal method

premium of 19.51%

premium of 17.56%

premium of 9.76%

discount of 17.56%

Explanation / Answer

Question 17

Spot

$0.3075

30-Day Forward

$0.3120

Annualized Forward Premium

= ((Forward Price - Spot Price)/ Spot Price)*(12/# of Months of Forward contract expiry)*100%

=((0.3120-0.3075)/0.3075)*(12/1)*100% = 17.56%

Since the 30-Day forward rate of $/Guilder rate is higher than Spot rate, Guilder is considered strong and so trading at a premium of 17.56%

Question 18

Money Market Hedge

Question 19

Buying francs forward in the amount of net assets

Question 20

Current Rate Method and Temporal Method

Spot

$0.3075

30-Day Forward

$0.3120

Annualized Forward Premium

= ((Forward Price - Spot Price)/ Spot Price)*(12/# of Months of Forward contract expiry)*100%

=((0.3120-0.3075)/0.3075)*(12/1)*100% = 17.56%