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Forward vs Spot Contracts – Key Differences

Buying vegetables now (Spot) vs Ordering a cake for next week (Forward).


1. Concepts

  • Spot Contract: Agreement to buy/sell immediately (Settlement in T+1 or T+2 days).
  • Forward Contract: Agreement to buy/sell at a future date (e.g., T+90 days).

2. Comparison Table

Spot Market (Cash Market)

  • Timing: Immediate delivery/payment.
  • Price: Spot Price (Current Market Price).
  • Purpose: To own the asset immediately.
  • Risk: No counterparty risk (Cash & Carry).
VS

Forward Market

  • Timing: Future delivery/payment.
  • Price: Forward Price (Spot + Interest).
  • Purpose: Hedging future requirements.
  • Risk: High counterparty risk.

3. Exam Notes: Writing the Answer

Question: "Distinguish between Spot and Forward Exchange contracts." (5 Marks)

Answering Strategy:

  1. Time Factor: "Spot = Now, Forward = Future".
  2. Pricing: "Forward Price includes Cost of Carry (Interest)".
  3. Settlement: Spot is usually T+2. Forward is T+N.

Summary

  • Link: Forward Price = Spot Price + Interest Cost. They are mathematically linked.

Quiz Time! 🎯

Test Your Knowledge

Question 1 of 4

1. A transaction for immediate delivery is called:

Future Contract
Spot Contract
Option Contract
Swap