Forward

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A forward contract is a customized agreement between two parties to buy or sell an asset at a specified price on a future date.

It’s called “forward” because the delivery and payment happen in the future, not now.

Formula in words:

“We agree today on the price, but the exchange happens later.”

 Key Characteristics

Feature Description
Customization Terms (price, quantity, date) are tailored to both parties.
Private contract (OTC) Not traded on an exchange — done over-the-counter (OTC).
Obligation Both buyer and seller must honor the contract on the settlement date.
No upfront payment Typically, no money changes hands when the deal is made.
Settlement Can be done by physical delivery (actual asset) or cash difference.

How It Works — Example

Imagine you are a farmer growing 100 tons of wheat.

  • Current market price (today): $300 per ton
  • You worry prices might fall by harvest time.
  • A bakery agrees to buy your wheat at $310 per ton, 3 months from now.

That agreement is a forward contract.

 On settlement day:

  • If market price = $250/ton → You gain $60/ton because you sell at $310.
  • If market price = $350/ton → You lose $40/ton because you must sell at $310.

So both sides have locked in certainty, removing price risk.


Who Uses Forward Contracts?

User Why They Use It
Farmers / producers Lock in selling prices of crops, oil, metals, etc.
Manufacturers Lock in purchase prices of raw materials.
Importers / exporters Fix exchange rates for future payments.
Investors / traders Speculate on future price changes.
Banks / institutions Offer customized forward contracts to clients (e.g., FX forwards).

💱 Example: Currency Forward

Suppose an Australian company needs to pay USD 1 million to a U.S. supplier 3 months from now.

  • Today’s rate: 1 USD = 1.55 AUD
  • The company fears the AUD may weaken (making USD payments more expensive).
  • It signs a forward contract with a bank to buy USD at 1.55 AUD per USD in 3 months.

No matter what happens to exchange rates:

  • If AUD falls → the company saves money.
  • If AUD rises → it loses a bit, but the rate was locked and predictable.

Result: Stable cash flow and cost certainty.


 Settlement Methods

Type Description
Physical settlement The asset is delivered and paid for at the agreed price.
Cash settlement No delivery — just the profit or loss difference is paid. (Common in finance and commodities).

 Risks of Forwards

Risk Explanation
Counterparty risk The other party might default (since it’s OTC, not exchange-traded).
Liquidity risk Hard to sell or transfer before expiry.
Mark-to-market risk Value can fluctuate, but no daily settlement like futures.
No standardization Customization makes it less transparent or tradable.

Forward vs. Future

Feature Forward Future
Trading venue OTC (private deal) Exchange-traded
Customization Fully customized Standardized
Counterparty risk High (private) Low (exchange guarantees)
Daily settlement No Yes (marked to market daily)
Liquidity Low High
Common use Hedging, corporate risk management Trading, speculation

In Summary

A Forward Contract = an agreement today to buy/sell later at a set price.
It’s flexible, private, and powerful — but also riskier than exchange-traded futures.

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