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Engineering swap transaction
This refers to foreign exchange swaps. Bank of America may use Italian lira on site for business needs, so that Bank of America can buy Italian lira (that is, sell dollars) on site.

If the Bank of America doesn't care about the risk of exchange rate fluctuations, it can change the Italian lira into US dollars after six months, but in that case, there may be an appreciation of the US dollar and less US dollars will be exchanged.

In this way, in order to determine the cash flow, Bank of America can conduct foreign exchange swap transactions with its counterparties, and agree to sell the Italian lira (that is, buy dollars) at the current forward price six months later. In this way, the Bank of America will get a certain cash flow, and the fluctuation of the Italian lira against the US dollar will not have any impact on the Bank of America (including adverse effects and favorable effects, of course).

PS: This case is really a bit old. The Italian lira has been replaced by the euro.