Unit 17 · Capstone Assessment

Multinational
Financial Management

Brigham-Houston Ch. 20 · Exchange Rates, PPP, Interest Rate Parity, Currency Exposure & International Capital Budgeting · 2-Week Unit

100 Points Total
4 Sections
20 Questions
PPP · IRP · Cross Rates · Exposure
Auto-graded · Rubric Included
🎓 Final Unit — 17 of 17 · BBYM Financial Literacy Program
💱 Exchange Rate Mechanics
⚖️ Parity Conditions
🌐 Currency Exposure Types
📊 Intl. Capital Budgeting
Exchange Rate Mechanics
Direct Quote (U.S.)USD per 1 unit of foreign currency · e.g. $1.25/€ means 1 euro costs $1.25
Indirect Quote (U.S.)Foreign currency per USD · e.g. €0.80/$ means 1 dollar buys 0.80 euros
Cross RateRate between two non-USD currencies derived from their USD rates · e.g. $/€ ÷ $/£ = £/€
Spot vs. Forward RateSpot: exchange today · Forward: agreed today, exchange at future date
Forward Premium/DiscountForward premium on foreign currency if forward rate > spot rate (in direct quote)
Parity Conditions
Purchasing Power Parity (PPP)Expected %ΔS ≈ Inflation differential: (h_d − h_f) where h = inflation rate
PPP ForecastE[S₁] = S₀ × (1 + h_d) ÷ (1 + h_f)
Interest Rate Parity (IRP)F/S = (1 + r_d) ÷ (1 + r_f) — links forward rates to interest differentials
Covered Interest ArbitrageIf IRP doesn't hold, borrow in low-rate currency, invest in high-rate — until rates align
Fisher EffectNominal rate = Real rate + Inflation; International: equal real rates across countries
Currency Exposure
Transaction ExposureRisk on contractual cash flows already denominated in foreign currency — e.g., a receivable in euros
Translation ExposureAccounting risk when consolidating foreign subsidiaries' financial statements into home currency
Economic ExposureLong-run impact of exchange rate changes on firm value and competitive position
Hedging Transaction ExposureForward contract: sell FC forward · Money market hedge · Options on currency
Natural HedgeMatch revenues and costs in the same currency — no derivative needed
International Capital Budgeting
Two ApproachesHome-currency approach: convert all CF to USD, discount at home WACC · Foreign-currency approach: discount in foreign currency, convert NPV at spot
Political RiskRisk of government actions — expropriation, currency controls, tax changes, civil instability
Country Risk PremiumAdded to WACC for projects in higher-risk countries
Transfer PricingPrice set for transactions between related entities in different countries — tax optimization
Repatriation RiskRisk that foreign government blocks transfer of profits back to home country
Key FX Formulas →
PPP Rate Forecast
S₁ = S₀ × (1+h_d)÷(1+h_f)
Projects spot rate from inflation differential
IRP Forward Rate
F = S₀ × (1+r_d)÷(1+r_f)
No-arbitrage forward rate from interest rates
Cross Rate
A/C = (A/B) × (B/C)
Derive any pair from two USD quotes
Forward Premium %
(F−S₀)÷S₀ × (360÷days)
Annualized premium/discount on forward
Home-Currency NPV
Convert FCF → USD, discount at WACC_d
Or: get NPV in FC, convert at spot
out of 100 points
Section 1
/40
Multiple Choice
Section 2
/20
True / False
Section 3
/20
Short Answer
Section 4
/20
Extended Response
⚠ Sections 3 & 4 are teacher-graded. Use the rubric selectors below to finalize the score.
🎓 Congratulations — Unit 17 Complete · BBYM Financial Literacy Program · All 17 Units Finished
1
Multiple Choice
Select the best answer · Exchange rates, PPP, IRP, cross rates & currency exposure calculations
2 pts each · 40 pts
Click the best answer. Use the formula reference panel and FX formula strip above. Each question is worth 2 points.
2
True or False
Click TRUE or FALSE for each statement
2 pts each · 20 pts
Select TRUE or FALSE for each statement. Each is worth 2 points.
3
Short Answer
Show all calculations + explain in 2–4 sentences · Teacher-graded
5 pts each · 20 pts
Answer in 2–4 complete sentences. Show every calculation step clearly. Rubric selectors appear after grading.
4
Extended Response — BBYM Global Craft Initiative: International Expansion Analysis
PPP · IRP · Transaction exposure hedge · International NPV · Political risk · Teacher-graded
20 pts
Read the scenario carefully. Write a well-organized international finance memo of at least 8 sentences. Show all calculations with labeled steps. Use and underline at least four unit vocabulary terms.
📋 Scenario — BBYM Global Craft Initiative: Selling Handmade Goods to the UK
The BBYM Global Craft Initiative (GCI) trains Bessemer youth to produce and export handmade goods. GCI has secured a contract to sell £120,000 worth of goods to a UK retailer, payable in 90 days. Meanwhile, GCI is evaluating a longer-term investment in a workshop in Lagos, Nigeria. You are the student financial analyst advising the initiative.
UK Receivable
Receivable: £120,000 due in 90 days · Current spot rate: $1.28/£ · 90-day forward rate: $1.25/£
PPP Context
U.S. inflation forecast: 3.5% · UK inflation forecast: 1.5% · Spot today: $1.28/£
IRP Context
U.S. 1-year interest rate: 5.0% · UK 1-year interest rate: 3.0% · Spot today: $1.28/£
Nigeria Workshop
Initial cost: $80,000 · Expected annual FCF (in USD): $22,000/yr for 5 years · WACC: 14% (includes 4% country risk premium) · Concerns: currency controls, political instability
35 Write your full international finance memo covering all four parts: (a) Calculate the PPP-implied exchange rate one year from now and the IRP-implied 1-year forward rate — show both formulas with labeled inputs; explain whether these two results are consistent with each other and what they tell GCI about the long-run direction of the dollar vs. pound; (b) Design a forward contract hedge for GCI's £120,000 receivable — calculate (i) the USD proceeds if GCI locks in the 90-day forward rate of $1.25/£, (ii) the USD proceeds if GCI leaves the receivable unhedged and the spot rate in 90 days turns out to be $1.20/£, and (iii) the cost of the hedge; recommend whether GCI should hedge and explain why a small youth-run export business should manage transaction exposure; (c) Evaluate the Nigeria workshop investment — calculate the NPV at a 14% WACC (PV annuity factor for 5 years at 14% = 3.4331) and state whether GCI should invest; then identify TWO specific political risks that could threaten this project and explain how each would affect the investment's actual returns; (d) Write a 2–3 sentence strategic memo to the GCI board integrating Parts (a)–(c) — provide a recommendation on the UK hedge, Nigeria investment, and the role of international financial management in building sustainable community wealth through global trade. Use at least four underlined vocabulary terms.
📋 Teacher Scoring Rubric — Final Assessment
CriterionExcellent (Full)Proficient (Partial)Developing (Minimal)Score
Part (a) — PPP & IRP Rate Forecasts
PPP: S₁ = $1.28 × (1.035÷1.015) = $1.28 × 1.01970 = $1.305/£ ($ depreciates vs. £ because U.S. inflation higher) · IRP: F = $1.28 × (1.05÷1.03) = $1.28 × 1.01942 = $1.305/£ · Results are consistent — both imply £ strengthens to ~$1.305; higher U.S. inflation and higher U.S. rates both point to dollar weakening long-run
Both formulas applied with labeled inputs; both results ≈ $1.305/£; consistency explained; direction of dollar interpreted correctly One formula correct; other has minor error; some directional interpretation Only one formula attempted; no comparison or interpretation /6
Part (b) — Forward Hedge Analysis
(i) Hedged proceeds = £120,000 × $1.25 = $150,000 · (ii) Unhedged at $1.20: £120,000 × $1.20 = $144,000 · (iii) Cost of hedge = $150,000 − $144,000 = $6,000 benefit (forward is BETTER here) — actually forward gives MORE; but if spot were $1.30: unhedged = $156,000 vs. hedged $150,000 → cost = $6,000 opportunity cost · Recommend hedge: GCI is a small enterprise; certainty of $150,000 outweighs potential gains; transaction exposure could cost thousands on a razor-thin margin
Both USD amounts correct; cost/benefit of hedge shown; hedge recommendation with reasoning for small business context One USD amount correct; hedge recommended but reasoning thin Only one calculation; no recommendation /6
Part (c) — Nigeria NPV & Political Risk
NPV = $22,000 × 3.4331 − $80,000 = $75,528 − $80,000 = −$4,472 → REJECT (negative NPV even before considering additional political risk) · Two political risks: (1) Currency controls — Nigerian government blocks repatriation of profits, trapping cash in naira; (2) Expropriation — government seizure of the workshop without fair compensation; each would reduce actual USD returns below the $22,000 forecast
NPV = −$4,472 correctly calculated; REJECT recommended; two distinct political risks named and mechanistically explained NPV correct; only one political risk identified with explanation NPV attempted but wrong or no political risk discussion /4
Part (d) — Integrated Strategic Memo Recommends: hedge the UK receivable with a forward contract (lock in $150,000); reject the Nigeria workshop (negative NPV; political risk makes actual returns worse); states that mastering international financial management — exchange rate risk, parity conditions, and political risk assessment — gives BBYM youth entrepreneurs the tools to participate in global trade and build community wealth without being blindsided by currency volatility; ≥4 underlined vocabulary terms used professionally Both recommendations made; one with reasoning; some vocabulary terms Only one recommendation; no connection to community wealth; fewer than 2 terms /4
Extended Response Total: / 20

Ready to Grade?

Sections 1 & 2 auto-grade instantly. Use the rubric selectors for Sections 3 & 4.