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Show how your proposed swap would work for firm
A. (e.g. if you were acting as an agent for the swap bank, try to "sell" firm A on your swap)
I would point out that his contracting costs would be less with just having 1 swap instead of 2 forward contracts. Also, he might be able to get a better rate through the swap if he can't find forward contracts at his desired maturity and amounts.
Prepaid Insurance
An asset account that represents insurance premiums paid in advance, which are expensed over the period the insurance coverage pertains to.
Accounts Receivable
Funds that customers owe to a company for products or services provided but not yet compensated for.
Accounts Payable
Money owed by a company to its creditors for goods or services that have been received but not yet paid for.
Cash
Money in the form of coins or banknotes, especially that which is available for transactions and accounting purposes.
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