27. Off-balance-sheet hedging involves taking a position in FX forward or other derivative securities even
though no FX assets or liabilities are on the balance sheet.
28. On-balance-sheet hedging involves making changes in the on-balance-sheet assets and liabilities to protect
FI profits from FX risk without the use of derivative securities.
29. Directly matching foreign asset and liability books in the same FX currency will allow an FI to hedge or
lock in a profit spread regardless of future changes in exchange rates.
30. The use of an exchange rate forward contract assures the FI of the opportunity to buy (or sell) the foreign
currency at a future time at a known price.
31. Interest rate parity implies that the discounted spread between interest rates in two currencies should equal
the percentage spread between forward and spot exchange rates.
32. Violation of the interest rate parity theorem would allow arbitrage profits.