单选题 A company is planning on setting up a new financing arrangement where $100 million will be borrowed in order to finance a major expansion into a foreign market. The CFO is concerned that there may be an interest rate decline within the next two months. There is significant concern among the executives of the company that any delay would seriously hamper the company's chances of gaining a foothold in the new market and feel that it is vital to proceed without delay. The CFO obtains the following quotes from a dealer for an FRA:
Dealer
Quotes
60-Day
LIBOR=0.0450
90-Day
LIBOR=0.0440
180-Day
LIBOR=0.1420
The contract covers a notional principal of $100 million. The company goes short on the FRA and 90 days later when the contract expires, the 90-day LIBOR rate is 4. 50 percent. What does the company collect from, or pay to, the dealer?
  • A. The company pays $24722.
  • B. The company pays $25000.
  • C. The company pays $146699.
【正确答案】 A
【答案解析】This is a 3 × 6 FRA since it expires in 90 days and is based on 90-day LIBOR, which is a 6- month period from the time the contract is entered into. Instead of declining, interest rates ended higher than the CFO expected. The company is in a short position and will have to make a payment to the dealer. The payoff for an FRA is:
notional amount[*]
Where LIBORT is the underlying rate at expiration of the FRA
We get: $100000000×[*]=$24.722
The numerator is the extra interest cost on a 90-day loan at an annual rate of 4.5% instead of the forward rate of 4.4%. The denominator is to discount this for the 90-days between settlement and when the extra interest would be paid.