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Hedging Foreign Exchange Exposure

Submitted by countsatyr on October 28, 2006

Category: Business
Words: 3955 | Pages: 16
Views: 511
Popularity Rank: 15,890
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Chapter 5 – Foreign Currency Derivatives

Use of Derivatives
- Speculation: To make money
- Hedging: To reduce the risk of future cash flows
Questions: 9, 10
Problems: 2, 5, 9

Futures Contract

Def: Is similar to a Forward contract in the sense that it is an agreement between two parties about a future delivery of an amount of foreign exchange at a fixed price, time, and place. The main difference is that futures are a standardized contract traded on an exchange while forwards are negotiated.


Short Position: Want to sell. (eg. p96) You are expecting the currency to fall in value. Therefore you chose to sell the currency in the future to make a speculative profit.

Short Position (value at maturity) = - contract amount x (spot rate at maturity– futures rate/settle price)

Long Position: Want to buy (eg p 96). You are expecting the currency to gain in value. Therefore you chose to buy the currency in the future to make a speculative profit.

Long Position (value at maturity) = contract amount x (spot rate at maturity – futures rate/settle price)


Example of a Future: Slide 5-4

Contract Specifications of Futures: Slide 5-6

Futures vs. Forwards: (full list on p98) Main points below

- Futures involve a margin account (a minimum amount of cash at the brokers. Can be waved for trusted clients)
- Gains and losses are settled immediately (mark to market). They are added/subtracted from the margin account
- If the margin account gets too low (a previously agreed amount), the client is asked to put more money in. Known as a Margin Call. This results in Futures having little risk for the bank.

Closing a Future contract: It can be closed by taking an opposite contract (short/long). The Margin account (whatever is left of it) is returned...

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