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Acpana Business Systems - International Financial Management

Autor:   •  July 15, 2016  •  Essay  •  993 Words (4 Pages)  •  1,410 Views

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Frame the issue

        Acpana Business Systems Inc., a Canadian software development and backup-as-a-service provider located in Toronto, was founded in 2003 by Jamie Brenzel, Rob Schenkel and Tim Jewell. This company provides service through a core platform, Kinetic D, so that small and medium business could securely backup, restore and access their digital assets. Also, the customers who buy the products or service at this company can pay in US dollars only on its websites and both US dollars and Canadian dollars on Powered By and wholesale levels. Therefore, Brenzel is CEO of the company concerned that the recent volatility and appreciation of the Canadian dollar would affect Acpana’s revenue and undermining the company’s growth. Also, Schenkel who is a vice president of operation research different hedging opportunities and give recommendations whether the unsure effect of the fluctuating Canadian dollars on the company’s income might make minified.

Hedging strategies

        The hedging strategies Acpana can decide are basically forwards/future contracts and option contract.

The Assumption is:

  1. Acpana need to transfer $200,000 US dollars to Canadian dollars
  2. Using one-month forward contract
  3. Buying April put option
  4. Using current spot rate from March 1st, 2011 is CAD0.9702/USD

Assumptions are three options that the company can choose which is good for its:

1 USD = ? CAD

March 1st, 2011

April 1st, 2011

Option 1

Option 2

Option 3

Spot rate

0.9702

1

1.1111

0.9091

April Forward price

0.97374

1

1.1111

0.9091

April 0.97374 put options

0.9731

1

1.1111

0.9091

        

Option 1: 1 CAD = 1 USD

If Acpana does not hedge against the risk, then the Gain = (1 – 0.9702) x 200,000 = 5,960 CAD

If hedging with:

        Selling forward: (1 – 0.97374) x 200,000 = 5,252 CAD Gain

        Buying put option:

                [(0.97374 – 1) x 200,000] – [0.9334% x 200,000] = 7,118.80 CAD Loss

        The forward contract hedge offers the closest offset to the gain due to the relative decline of CAD.

Option 2: 1 CAD = 0.90 USD

If Acpana does not hedge against the risk, then the Gain =

                        (1.1111 – 0.9702) x 200,000 = 28,180 CAD

If hedging with:

        Selling forward: (1.1111 – 0.97374) x 200,000 = 27,472 CAD Gain

...

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