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On January 10, VW agrees to import auto parts worth $7 million from the US. The

ID: 2777858 • Letter: O

Question

On January 10, VW agrees to import auto parts worth $7 million from the US. The parts will be delivered on March 4 and are payable immediately in dollars. VW decides to hedge its dollar exposure by entering into CME futures contracts. On Chicago Board each euro futures comes with a notional of €125,000 per contract. Only integral number of contracts can be bought or sold. The spot exchange rate on January 10 is €1.1177/$, and the March futures price is €1.1109/$. On March 4, futures close at €1.1151/$, while the realized spot rate is €1.1171/$.

What will be VW’s total cost of payables in Euros under the following three scenarios?

1. Remain unhedged. (2 Points)

2. Hedging through CME Euro- futures. Specify number of euro futures

contracts. Also specify whether long or short? (4 Points)

3. If the hedged position is closed on March 4 and dollars are bought in spot market.

Explanation / Answer

Total Liability payable on 4th March = $ 7,000,000

On January 10th

Spot Exchange rate   = € 1.1177 / $

March Futures Price = € 1.1109/$

On March 4th

Closing price of March Futures = € 1.1151/$

Spot exchange rate = € 1.1171/$

Answer (1)

If VW’s payable is unhedged,

Total cost of Payables = Amount payable in $ * Spot exchange rate on 4th March

                                         = $ 7,000,000 * € 1.1171/$ = € 7,819,700

Answer (2)

VW has a payable in Euro in March. That is they need to buy Euro to make the payment. Hence the company needs to go long on March futures.

March Futures Price = € 1.1109/$

Total Euro amount based of futures price = $ 7,000,000 * € 1.1109/$ = € 7,776,300

Value of each CME futures contract = € 125,000

Total Number of contracts to be purchased = € 7,776,300 /€ 125,000   = 62.21

Total number of Euro-futures contracts to be purchased by VW = 62

Answer (3)

VW purchased 62 Euro futures contracts at € 1.1109/$ on January 10 and close the same on March 4th at € 1.1151/$

Total value of Euro futures contracts purchased = 62 * € 125,000 = € 7,750,000

March Futures Price = € 1.1109/$

March Futures closing price = € 1.1151/$

Profit on sale = 1.1151 - 1.1109 = 0.0042

Profit on sale of 62 Euro-futures contracts = € 7,750,000* 0.0042 = € 32550

Purchase of Euro in spot market on March 4th = $ 7,000,000 * 1.1171 = € 7,819,700

Less : Profit on closure of futures contracts                                                = €      32,550

Total amount payable                                                                                     = € 7,787,150