On December 1, 20X8, Hedge Company entered into a 60-day speculative forward contract to sell 200,000 British pounds (£) at a forward rate of £1 = $1.78. On the same day it purchased a 60-day speculative forward contract to buy 100,000 euros (€) at a forward rate of €1 = $1.42.The rates are as follows:    Forward Rate for   Forward Rate forDateSpot Rate Feb 1 Spot Rate Feb 1December 1, 20X8£1=$1.76  $1.78  €1=$1.40  $1.42 December 31, 20X8£1= 1.73   1.74  €1= 1.38   1.40 February 1, 20X9£1= 1.75      €1= 1.41     Hedge had no other speculation transactions in 20X8 and 20X9. Ignore taxes.Based on the preceding information, what is the net gain or loss on the euro speculative contract?

A. $6,000 gain
B. $3,000 loss
C. $8,000 gain
D. $1,000 loss


Answer: D

Business

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