Contents

Tuesday, November 1, 2016

Financial Management - Chapter 23 Enterprise Risk Management

Chapter 23 Enterprise Risk Management

 
1.
Farmer Jones raises several hundred acres of corn and would suffer a significant loss should the price of corn decline at harvest time. Which one of the following would he be doing if he purchased financial securities to offset this price risk? 
 
A. 
abating

B. 
deriving

C. 
hedging

D. 
forwarding

E. 
manipulating
Refer to section 23.2

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Hedging
 

2.
The value of a stock option is dependent upon the value of the underlying stock. Thus, a stock option is a: 
 
A. 
forward agreement.

B. 
derivative security.

C. 
mezzanine asset.

D. 
contingent security.

E. 
junior security.
Refer to section 23.2

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Derivative security
 

3.
Farmer Mac owns a large orange grove in Florida. The value of his business is directly related to the price of oranges. Which one of the following is a graphical representation of this price-value relationship? 
 
A. 
exchange line

B. 
net present value profile

C. 
risk profile

D. 
market line

E. 
return grid
Refer to section 23.2

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Risk profile
 

4.
Farmer Ted planted 200 acres in wheat this year. The weather has been perfect and he expects to harvest a record crop within the next two weeks. At present, he has no storage facilities and therefore must sell his crop as soon as it is harvested. Which one of the following risks is he facing because he must sell his crop at whatever the market price is at harvest time? 
 
A. 
futures risk

B. 
volatility exposure

C. 
surplus risk

D. 
transactions exposure

E. 
translation exposure
Refer to section 23.2

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Transactions exposure
 

5.
For years, your family has operated a business that produces lawn mowers. Over the years, the industry has progressed and new mass production techniques have been developed. However, your firm cannot afford this new technology, nor can you compete against those firms that can. Thus, the family has decided to close its facility at the end of the year. Which one of the following describes the risks to which your family's firm succumbed? 
 
A. 
forward risk

B. 
volatility exposure

C. 
economic exposure

D. 
transactions exposure

E. 
translation risk
Refer to section 23.2

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Economic exposure
 

6.
This morning a cereal maker agreed to pay a farmer $4.40 a bushel for 5,000 bushels of wheat that the farmer will ship to the factory four months from now. What is this legally binding agreement called? 
 
A. 
forward contract

B. 
spot contract

C. 
swap

D. 
exchange

E. 
floating contract
Refer to section 23.3

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.3
Topic: Forward contract
 

7.
A graph depicting the gains and losses a seller of a forward contract would earn at various market prices is referred to as a: 
 
A. 
risk profile.

B. 
payoff profile.

C. 
risk offer line.

D. 
scatter plot.

E. 
risk-return graph.
Refer to section 23.3

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.3
Topic: Payoff profile
 

8.
By definition, which one of the following contracts is marked to the market on a daily basis? 
 
A. 
forward contract

B. 
spot contract

C. 
hedge

D. 
swap

E. 
futures contract
Refer to section 23.4

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures contract
 

9.
Southern Groves raises tangerines. To hedge its risk, the firm trades in the orange futures market. This process is known as: 
 
A. 
secondary trading.

B. 
open trading.

C. 
open-hedging.

D. 
cross-hedging.

E. 
perfect-hedging.
Refer to section 23.4

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Cross-hedging
 

10.
The National Bank has an agreement with The Foreign Bank to exchange 500,000 U.S. dollars for 380,000 Euros on the first day of each of the next 3 calendar quarters. This agreement is best described as a(n): 
 
A. 
floating exchange.

B. 
spot trade.

C. 
option.

D. 
futures contract.

E. 
swap contract.
Refer to section 23.5

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Swap contract
 

11.
An agreement that grants its owner the right, but not the obligation, to buy or sell a specific asset at a specific price for a set period of time is called a(n) _____ contract. 
 
A. 
option

B. 
forward

C. 
futures

D. 
swap

E. 
spot
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Option contracts
 

12.
Sue recently purchased a right to buy 100 shares of ABC stock for $27.50 a share if she so chooses at any time within the next four months. Which one of the following does Sue own? 
 
A. 
futures contract

B. 
call option

C. 
put option

D. 
straddle

E. 
strangle
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Call option
 

13.
Steve recently sold an option that requires him to purchase 100 shares of Omega stock at $40 a share should the option owner decide to exercise the option. What type of option contract did Steve sell? 
 
A. 
futures option

B. 
call option

C. 
put option

D. 
straddle

E. 
strangle
Refer to section 23.6

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Put option
 

14.
Which one of the following can a firm do if it effectively manages its financial risks? 
 
A. 
eliminate all the risks faced by the firm

B. 
totally eliminate all financial risks

C. 
reduce the price volatility it faces

D. 
guarantee the firm's financial success

E. 
avoid all long-term financial risks
Refer to section 23.2

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Financial risk management
 

15.
A hedge between which two of the following firms is most apt to reduce each firm's financial risk exposure? 
 
A. 
wheat farmer and bakery

B. 
oil producer and coal miner

C. 
wheat grower and pharmaceutical firm

D. 
pastry bakery and cotton farmer

E. 
shoe manufacturer and coat manufacturer
Refer to section 23.2

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Financial risk management
 

16.
Which one of the following statements is correct in relation to a firm's short-run financial risk? 
 
A. 
Short-run financial risk results from permanent changes in prices due to new technology.

B. 
A financially sound firm can become financially distressed as the result of its short-run exposure to financial risk.

C. 
Each segment of a business should be responsible for hedging its own short-run financial risk.

D. 
Short-run financial risk is defined as temporary price changes which result directly from natural disasters, such as tornadoes, droughts, and floods.

E. 
Thus far, hedging techniques have been unsuccessful in reducing short-run financial risk.
Refer to section 23.2

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Short-run financial risk
 

17.
Long-run financial risk: 
 
A. 
can frequently be hedged on a permanent basis.

B. 
is best hedged on a division by division basis within a conglomerate.

C. 
is related more to near-term transactions than to advancements in technology.

D. 
generally results from changes in the underlying economics of a business.

E. 
can generally be hedged such that the financial viability of a firm is protected.
Refer to section 23.2

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Long-run financial risk
 

18.
By hedging financial risk, a firm can: 
 
A. 
ensure a steady rate of return for its shareholders.

B. 
eliminate price changes over the long-term.

C. 
ensure its own economic viability.

D. 
gain time to adapt to changing market conditions.

E. 
eliminate its exposure to price increases in raw materials.
Refer to section 23.2

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-01 The exposures to risk in a company's business and how a company could choose to hedge these risks.
Section: 23.2
Topic: Hedging
 

19.
The seller of a forward contract: 
 
A. 
is obligated to make delivery and accept the forward price.

B. 
has the option of making delivery and receiving the greater of the spot price or the contract price.

C. 
has the option of either making delivery or accepting delivery.

D. 
is obligated to take delivery and pays the lower of the spot market price or the contract price.

E. 
is obligated to take delivery and pay the forward price.
Refer to section 23.3

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.3
Topic: Forward contract
 

20.
A bakery generally enters into a forward contract in wheat as a: 
 
A. 
hedger.

B. 
speculator.

C. 
spot trader.

D. 
broker.

E. 
spectator.
Refer to section 23.3

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.3
Topic: Forward contract
 

21.
A forward contract: 
 
A. 
requires that payment be made in full when the contract is originated.

B. 
provides the buyer with an option to buy an asset on the settlement date at the forward price.

C. 
is a binding agreement on both the buyer and the seller and nets out as a zero sum game.

D. 
is marked to the market daily at the seller's request.

E. 
allows for immediate delivery at an agreed upon price which is to be paid on the settlement date.
Refer to section 23.3

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.3
Topic: Forward contract
 

22.
Which one of the following is true regarding forward contracts? 
 
A. 
The upfront costs to enter a forward contract can be significant.

B. 
If a buyer of a forward contract earns a $200 profit then the seller will also profit by $200.

C. 
The buyer wins when market prices are less than the forward price.

D. 
The payoff profile for the buyer of a forward contract is an upward sloping linear function.

E. 
If the seller of a forward contract earns a profit then the buyer has neither a profit nor a loss.
Refer to section 23.3

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.3
Topic: Forward contract
 

23.
A payoff profile: 
 
A. 
determines the price of an option contract.

B. 
determines whether a forward or a futures contract is needed.

C. 
applies only to contract sellers.

D. 
determines the price of a collar.

E. 
illustrates potential gains and losses.
Refer to section 23.3

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.3
Topic: Payoff profile
 

24.
Futures contracts: 
 
A. 
are identical to forward contracts except for the size of the contract.

B. 
provides an option to purchase an asset at a specified price on the settlement date.

C. 
are marked to the market on a daily basis.

D. 
cannot be resold.

E. 
are limited to contracts on financial assets.
Refer to section 23.4

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures contract
 

25.
Which of the following are futures exchanges?

I. New York Mercantile Exchange
II. New York Stock Exchange
III. Chicago Board of Trade
IV. NASDAQ 
 
A. 
I and II only

B. 
II and III only

C. 
II and IV only

D. 
I and III only

E. 
II, III, and IV only
Refer to section 23.4

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures contract
 

26.
Given the following information, what is the price per troy ounce that will be used for today's marking-to-market for the December silver contract?

Silver - 5,000 troy oz.: dollars and cents per troy oz.

    
 
A. 
$9.53

B. 
$9.60

C. 
$10.185

D. 
$10.190

E. 
$10.220
Refer to section 23.4

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures price
 

27.
What was the highest price per troy ounce for the December silver futures contract today?

Silver - 5,000 troy oz.: dollars and cents per troy oz.

    
 
A. 
$10.185

B. 
$10.225

C. 
$10.250

D. 
$10.814

E. 
$10.830
Refer to section 23.4

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures price
 

28.
Browning Enterprises currently has all fixed-rate debt. The firm would like to convert part of this to floating-rate debt. Which one of the following will accomplish this for the firm? 
 
A. 
option on floating-rate bonds

B. 
forward contract on U.S. Treasury bills

C. 
interest rate swap

D. 
currency swap

E. 
interest rate call option
Refer to section 23.5

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Swap contract
 

29.
Which one of the following is the primary difference between a swap contract and a forward contract? 
 
A. 
underlying asset

B. 
number of exchanges

C. 
daily marking to the market

D. 
option versus obligation

E. 
time of payment
Refer to section 23.5

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Swap contract
 

30.
Interest rate swaps:

I. benefit either the buyer or the seller, but not both.
II. are often used in conjunction with a currency swap.
III. are commonly used in business.
IV. can be used to change the index which determines the variable rate on a firm's debt. 
 
A. 
I and III only

B. 
II and IV only

C. 
II, III, and IV only

D. 
I, III, and IV only

E. 
I, II, III, and IV
Refer to section 23.5

AACSB: Analytic
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Interest rate swap
 

31.
Which one of the following methods of setting prices would reduce the transactions exposure for both the buyer and seller of a swap contract? 
 
A. 
setting a permanent price at which a commodity will be traded

B. 
setting the price at the minimum spot price during a given period of time

C. 
setting the price equal to the spot price on the delivery date

D. 
using the average market price over a given period of time

E. 
setting the contract price equal to some percentage, less than 100 percent, of the market price on any given day
Refer to section 23.5

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Swap contract
 

32.
A swap dealer in the U.S.: 
 
A. 
acts solely as a seller of swap contracts.

B. 
matches buyers to sellers.

C. 
only deals if its book is matched.

D. 
is frequently a commercial bank.

E. 
trades electronically via NASDAQ.
Refer to section 23.5

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Swap dealer
 

33.
Company A can borrow money at a fixed rate of 7.5 percent or a variable rate set at prime plus 0.5 percent. Company B can borrow money at a variable rate of prime plus 1 percent or a fixed rate of 7 percent. Company A prefers a fixed rate and company B prefers a variable rate. Given this information, which one of the following statements is correct? 
 
A. 
Company A can swap with B and pay a fixed rate of 7.25 percent.

B. 
If Company A swaps with B, Company A could pay a fixed rate of 6.5 percent.

C. 
If Company B swaps with A, Company B must pay a fixed rate of 8 percent.

D. 
Company B can swap with A such that Company B pays the variable prime rate.

E. 
There are no terms under which both Company A and Company B can swap interest rates and both realize a profit.
Refer to section 23.5

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Interest rate swap
 

34.
Dog's can borrow money at either a fixed rate of 8.25 percent or a variable rate set at prime plus 0.5 percent. Cat's can borrow money at either a variable rate of prime plus 1 percent or a fixed rate of 8 percent. Dog's prefers a fixed rate and Cat's prefers a variable rate. Given this information, which one of the following statements is correct? 
 
A. 
After a swap with Cat's, Dog's could end up paying a fixed rate of 7.8 percent.

B. 
Cat's should end up paying the prime rate if it agrees to an interest rate swap with Dog's.

C. 
Both firms will profit if they swap an 8.15 percent fixed rate for a prime plus 0.75 percent variable rate.

D. 
Dog's will end up paying no more than 7.75 percent as a fixed rate after a swap with Cat's.

E. 
Dog's and Cat's cannot swap interest rates in a manner that will be profitable for both firms.
Refer to section 23.5

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Interest rate swap
 

35.
Murray's can borrow money at a fixed rate of 10.5 percent or a variable rate set at prime plus 2.25 percent. Fred's can borrow money at a variable rate of prime plus 1.5 percent or a fixed rate of 12 percent. Murray's prefers a variable rate and Fred's prefers a fixed rate. Given this information, which one of the following statements is correct? 
 
A. 
After swapping interest rates with Fred's, Murray's may be able to pay prime plus 2 percent.

B. 
Both companies can profit in a swap which will allow Murray's to pay a variable rate of prime plus one percent.

C. 
Fred's will end up with a fixed rate of 10 percent.

D. 
Fred's has the best chance of profiting if it does an interest rate swap with Murray's.

E. 
There are no terms under which Murray's and Fred's can swap interest rates.
Refer to section 23.5

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-03 The basics of swap contracts and how they are used to hedge interest rates.
Section: 23.5
Topic: Interest rate swap
 

36.
A call option contract: 
 
A. 
obligates both the buyer and the seller.

B. 
obligates the buyer but not the seller.

C. 
grants rights to the buyer and obligates the seller.

D. 
grants rights to the seller and obligates the buyer.

E. 
grants rights to both the buyer and the seller but does not obligate either party.
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Option contracts
 

37.
The buyer of an option contract: 
 
A. 
receives the option premium in exchange for an obligation to either buy or sell an underlying asset.

B. 
pays an option premium in exchange for a right to buy or sell an underlying asset during a specified period of time.

C. 
pays the strike price at the time the option is purchased and in exchange receives the right to exercise the option at any time during the option period.

D. 
receives the option premium in exchange for guaranteeing the purchase or sale of an underlying asset if called upon to do so.

E. 
pays the option premium in exchange for receiving the strike price at a later date.
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Option contracts
 

38.
An option contract:

I. can be used to hedge risk.
II. can be used to speculate in the market.
III. can be based on a futures contract to create a futures option.
IV. cannot be based on a foreign currency. 
 
A. 
II and III only

B. 
I and II only

C. 
I, II, and III only

D. 
II, III, and IV only

E. 
I, II, III, and IV
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 2 Medium
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Option contracts
 

39.
Which two of the following are key differences between an option contract and a forward contract?

I. option contracts can be resold but forward contracts cannot
II. the option price is determined at settlement while the forward price is determined when the contract is initiated
III. the rights and obligations of the buyer
IV. cost when contract initiated 
 
A. 
I and III only

B. 
II and IV only

C. 
III and IV only

D. 
I and II only

E. 
II and III only
Refer to sections 23.3 and 23.6

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.3 and 23.6
Topic: Option and forward contracts
 

40.
A firm with a variable-rate loan wants to protect itself from increases in interest rates. Which of the following would interest this firm?

I. interest rate floor
II. interest rate cap
III. put option on an interest rate
IV. call option on an interest rate 
 
A. 
I only

B. 
I and III only

C. 
I and IV only

D. 
II and III only

E. 
II and IV only
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Call option
 

41.
If a firm creates an interest rate collar on a variable rate loan, then the rate the firm pays will always: 
 
A. 
remain constant at the average of the floor and cap rates.

B. 
remain constant at the floor rate.

C. 
remain constant at the cap rate.

D. 
be higher than, or equal to, the cap but lower than, or equal to, the floor.

E. 
be higher than, or equal to, the floor but lower than, or equal to, the cap.
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Interest rate collar
 

42.
Which one of the following actions will provide you with the right, but not the obligation, to sell the underlying asset at a specified price during a specified period of time? 
 
A. 
purchase of a call option

B. 
sale of a call option

C. 
purchase of a put option

D. 
sale of a put option

E. 
swap
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Call option
 

43.
Which one of the following obligates you only on the expiration date to sell an asset at the strike price if the option is exercised? 
 
A. 
American call

B. 
American put

C. 
European call

D. 
European put

E. 
European swap
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Option contracts
 

44.
Which one of the following statements concerning option payoffs is correct? 
 
A. 
The buyer of a call profits when the exercise price exceeds the market price.

B. 
The buyer of a call profits when the strike price exceeds the exercise price.

C. 
A put will only be exercised if both the seller and the buyer can profit.

D. 
Both the buyer and the seller profit when a call is exercised.

E. 
The seller of a put incurs a loss when a put is exercised.
Refer to section 23.6

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Option payoff
 

45.
You believe the price of a stock is going to decline within the next three months. Which one of the following option payoff profiles will reflect a profit if your belief is correct? 
 
A. 
buying a call

B. 
selling a call

C. 
buying a put

D. 
selling a put
Refer to section 23.6

AACSB: Analytic
Blooms: Understand
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Option payoff
 

46.
You own shares of a stock and believe the stock price will increase in the future. However, you realize the stock price could decline and want to hedge that risk. Which one of the following option positions should you take to create the desired hedge? 
 
A. 
buy a call

B. 
sell a call

C. 
buy a put

D. 
sell a put
Refer to section 23.6

AACSB: Analytic
Blooms: Analyze
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Option payoff
 

47.
Most of the evidence to-date indicates that firms with which two of the following characteristics are most apt to frequently use derivatives?

I. firms with low financial distress costs
II. firms with high financial distress costs
III. firms with easy access to capital markets
IV. firms with constrained access to capital markets 
 
A. 
I and III only

B. 
I and IV only

C. 
II and III only

D. 
II and IV only

E. 
III and IV only
Refer to section 23.6

AACSB: Analytic
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Derivatives use
 

48.
What is the closing value on this day for one March futures contract on silver?

Silver - 6,000 troy oz.: U.S. dollars and cents per troy oz.

    
 
A. 
$47,650

B. 
$57,600

C. 
$61,140

D. 
$61,524

E. 
$61,620
Closing value = $10.254 × 6,000 = $61,524

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Contract value
 

49.
You own three January futures contracts on gold. What is the total value of your position as of the end of this day's trading?

Gold - 100 troy oz.: U.S. dollars and cents per troy oz.

    
 
A. 
$66,050

B. 
$66,740

C. 
$66,820

D. 
$198,150

E. 
$200,460
Position value = 3 × 100 × $660.50 = $198,150

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Contract value
 

50.
What is the closing value on this day for one March futures contract on ethanol?

Ethanol - 32,000 U.S. gallons: U.S. dollars and cents per gallon

    
 
A. 
$54,400

B. 
$54,528

C. 
$59,416

D. 
$1.703 million

E. 
$1.704 million
Contract value = 32,000 × $1.704 = $54,528

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Contract value
 

51.
You purchased two May futures contracts on silver when the price quote was 10.420. Given today's closing prices as shown in the table, your total profit or loss to date is:

Silver - 5,000 troy oz.: dollars and cents per troy oz.

    
 
A. 
-$7,000

B. 
-$3,500

C. 
-$700

D. 
-$350

E. 
$70
Total loss to date = 2 × 5,000 × ($9.720 - $10.420) = -$7,000

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Contract profit
 

52.
You purchased four April futures contracts on gold when the price quote was 692.5. Given today's closing prices as shown in the table, what is your current profit or loss?

Gold - 100 troy oz.: U.S. dollars and cents per troy oz.

    
 
A. 
$18,600

B. 
$21,000

C. 
$21,800

D. 
$23,680

E. 
$26,080
Total profit to date = 4 × 100 × ($745 - $692.50) = $21,000

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Contract profit
 

53.
You decided to speculate in the market and sold 8 gold futures contracts when the futures price was $867.50 per ounce. The price on the contract maturity date was $730.40. What was your total profit or loss if the contract size was 100 ounces? 
 
A. 
-$109,680

B. 
-$13,710

C. 
$13,710

D. 
$54,840

E. 
$109,680
Total loss = 8 × 100 × ($867.50 - $730.40) = $109,680

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Contract profit
 

54.
You expect to deliver 42,000 bushels of wheat to the market in July. Today, you hedge your position by selling futures contracts on half of your expected delivery at the final price of the day. Assume that the market price turns out to be 582.0 when you actually deliver the wheat. How much more or less would you have earned if you had not bought the futures contracts?

Wheat - 5,000 bu.: U.S. cents per bu.

    
 
A. 
$8,000 less

B. 
$4,305 less

C. 
neither more nor less

D. 
$4,305 more

E. 
$8,000 more
Loss on contract = (0.5 × 42,000) × [(582.0′ - 561.5′)/100] = $4,305. You would have received $4,305 more if you had not sold the futures contract.

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures hedge
 

55.
You are the buyer for a cereal company and you must buy 80,000 bushels of corn next month. The futures contracts on corn are based on 5,000 bushels and are currently quoted at 415′0 cents per bushel for delivery next month. If you want to hedge your cost, you should _____ contracts at a cost of _____ per contract. 
 
A. 
buy 12; $2,075

B. 
buy 16; $20,750

C. 
buy 16; $2,075,000

D. 
sell 12; $2,075

E. 
sell 16; $2,075,000
Number of contracts = 80,000/5,000 = 16 contracts
Contract value = 5,000 × (415.0′/100) = $20,750.
You should buy 16 contracts at $20,750 per contract.

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures hedge
 

56.
You are a jewelry maker. In May of each year, you purchase 10,000 troy ounces of silver to restock your production inventory. Today, you hedged your position at what turned out to be the lowest price of the day. Assume the actual price per troy ounce of silver is 9.215 in May. How much did you gain or lose by hedging your position?

Silver - 5,000 troy oz.: U.S. dollars and cents per troy oz.

    
 
A. 
loss $3,350

B. 
loss $2,200

C. 
no gain or loss

D. 
gain $2,200

E. 
gain $3,350
Savings = 2 × 5,000 × ($9.215 - $9.550) = -$3,350. You lost $3,350 by hedging.

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures hedge
 

57.
You are the purchasing agent for a major cookie company. You anticipate that your firm will need 20,000 bushels of oats in December. You decide to hedge your position today and did so at the closing price of the day. Assume that the actual market price turns out to be 228.0 on the day you actually buy the oats. How much did you gain or lose by hedging your position?

Oats - 5,000 bu.: cents per bu.

    
 
A. 
lost $4,000

B. 
lost $400

C. 
saved $40

D. 
saved $400

E. 
saved $4,000
Savings = 4 × 5,000 × [(228′ - 230′)/100] = -$400
You lost $400 by hedging.

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures hedge
 

58.
How much will you pay per pound for a September 130 orange juice futures call option?

Orange juice - 15,000 lbs: U.S. cents per lb.

    
 
A. 
$0.0055

B. 
$0.0065

C. 
$0.0550

D. 
$0.0650

E. 
$0.1135
Cost per pound = $0.055

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Futures options
 

59.
How much will you pay to purchase five August 125 orange juice futures put option contracts?

Orange juice - 15,000 lbs: U.S. cents per lb.

    
 
A. 
$1,200.00

B. 
$2,362.50

C. 
$4,162.50

D. 
$6,637.50

E. 
$6,750.00
Total cost = 5 × 15,000 × (5.55′/100) = $4,162.50

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Futures options
 

60.
Suppose you purchase a September cocoa futures contract at the last price of the day as shown in the table below. What will be your profit or loss on this contract if the price turns out to be $1,707 per metric ton at expiration?

Futures:

Cocoa - 10 metric tons, $ per ton

    
 
A. 
$30

B. 
$110

C. 
$150

D. 
$1,100

E. 
$1,500
Profit = 10 × ($1,707 - $1,696) = $110

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
EOC: 23-1
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures contract
 

61.
Suppose you sell nine September silver futures contracts at the last price of the day as shown in the table below. What will be your profit or loss on this contract if the price turns out to be $12.09 per ounce at expiration?

Futures:

Silver - 5,000 troy oz, U.S. cents per troy oz.

    
 
A. 
loss of $25,425

B. 
loss of $7,050

C. 
loss of $3,025

D. 
profit of $3,025

E. 
profit of $25,425
Since you sold contracts, you have a short position and thus incur a loss when the price rises.
Profit = 9 × 5,000 × ($11.525 - $12.09) = -$25,425 (loss)

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
EOC: 23-2
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Futures contract
 

62.
Suppose you purchase the November call option on orange juice futures with a strike price of 150 at the price shown in the table below. What will be your profit or loss on this contract if the price of orange juice futures is $0.616 per pound at expiration of the option contract?

Futures Options

Orange juice: 15,000 lbs, U.S. cents per lb.

    
 
A. 
loss of $2,107.50

B. 
loss of $1,717.50

C. 
no profit or loss

D. 
profit of $1,717.50

E. 
profit of $2,107.50
The call will be out of the money at expiration.
Loss = initial cost of contract = 15,000 (14.05/100) = $2,107.50

AACSB: Analytic
Blooms: Apply
Difficulty: 1 Easy
EOC: 23-3
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Futures options
 

63.
Suppose a financial manager buys call options on 45,000 barrels of oil with an exercise price of $31 per barrel. She simultaneously sells a put option on 45,000 barrels of oil with the same exercise price of $31 per barrel. Her net profit per barrel is _____ if the price per barrel is $29 and _____ if the price per barrel is $35. 
 
A. 
-$4; $2

B. 
-$2; $0

C. 
$0; -$2

D. 
$0; $2

E. 
-$2; $4
At $29: Value of call option position = $0; Value of put option position = -$2; Total = -$2 At $35: Value of call option position = $4; Value of put option position = $0; Total = $4

AACSB: Analytic
Blooms: Analyze
Difficulty: 1 Easy
EOC: 23-4
Learning Objective: 23-04 The payoffs of option contracts and how they are used to hedge risk.
Section: 23.6
Topic: Call and put payoffs
 

64.
Suppose your firm produces breakfast cereal and needs 65,000 bushels of corn in December for an upcoming promotion. You would like to lock in your costs today because you are concerned that corn prices might go up between now and December. To hedge your risk exposure, you could purchase corn futures contracts today effectively locking in a total settlement price of _____, based on the closing price shown in the table below.

Futures:

Corn - 5,000 bu., U.S. cents per bu.

    
 
A. 
$163,800

B. 
$164,125

C. 
$174,238

D. 
$179,400

E. 
$183,463
Number of contracts needed = 65,000/5,000 = 13 contracts
Contract value = 5,000 x (276/100) = $13,800
Total settlement price = 13 x $13,800 = $179,400

AACSB: Analytic
Blooms: Analyze
Difficulty: 2 Medium
EOC: 23-6
Learning Objective: 23-02 The similarities and differences between futures and forward contracts and how these contracts are used to hedge risk.
Section: 23.4
Topic: Hedging with futures
 


No comments:

Post a Comment