Currency Exchange Rates Explained

CFA Economics - Chapter 7

Introduction to Currency Exchange Rates

Currency exchange rates represent the price of one currency in terms of another currency. They are fundamental to international trade, investment, and economic policy. Understanding exchange rates is crucial for CFA candidates as they affect portfolio returns, corporate cash flows, and economic analysis.

Key Concepts

Base Currency

The currency being quoted in the numerator of an exchange rate. For example, in USD/EUR = 1.20, USD is the base currency.

Quote Currency

The currency in the denominator. In USD/EUR = 1.20, EUR is the quote currency, meaning 1 USD = 1.20 EUR.

Direct Quote

Expresses the domestic currency per unit of foreign currency (e.g., USD 1.30 per EUR for a US investor).

Indirect Quote

Expresses foreign currency per unit of domestic currency (e.g., EUR 0.77 per USD for a US investor).

Important: Exchange rate conventions can vary by market and institution. Always check which currency is being quoted as the base currency.

Spot Exchange Rates

Spot exchange rates are the current market rates for immediate delivery (typically within 2 business days). They represent the most liquid and actively traded exchange rates.

Characteristics of Spot Rates

  • Immediate Settlement: Delivery occurs within 1-2 business days
  • Market Determined: Prices set by supply and demand in the foreign exchange market
  • High Liquidity: Major currency pairs have very tight bid-ask spreads
  • 24/7 Trading: FX markets operate around the clock during weekdays
Currency Pair Spot Rate Bid Ask Spread (pips)
EUR/USD 1.0850 1.0849 1.0851 2
USD/JPY 110.25 110.23 110.27 4
GBP/USD 1.3625 1.3623 1.3627 4
USD/CHF 0.9180 0.9178 0.9182 4
Key Insight: Major currency pairs (EUR/USD, USD/JPY, GBP/USD, USD/CHF) typically have the tightest spreads due to high liquidity.

Forward Exchange Rates

Forward exchange rates are agreed-upon rates for currency exchange at a future date. They are used for hedging currency risk and speculation.

Forward Rate Determination

Forward rates are determined by the interest rate differential between two currencies and the current spot rate.

Forward Rate = Spot Rate × [(1 + rd × t/360) / (1 + rf × t/360)]

Where:
rd = domestic interest rate
rf = foreign interest rate
t = time to maturity in days

Example: Calculating a 90-day Forward Rate

Given:

  • Current EUR/USD spot rate: 1.0850
  • US 3-month interest rate: 2.5%
  • Eurozone 3-month interest rate: 1.0%
  • Time to maturity: 90 days

Calculation:

Forward Rate = 1.0850 × [(1 + 0.025 × 90/360) / (1 + 0.010 × 90/360)]

Forward Rate = 1.0850 × [(1.00625) / (1.0025)]

Forward Rate = 1.0850 × 1.00374 = 1.0891

Result: The 90-day forward rate is 1.0891 EUR/USD

Forward Premium/Discount

Forward Premium

When the forward rate is higher than the spot rate. The currency is said to trade at a premium forward.

Premium = (Forward - Spot) / Spot × 100%

Forward Discount

When the forward rate is lower than the spot rate. The currency trades at a discount forward.

Discount = (Spot - Forward) / Spot × 100%

Factors Influencing Exchange Rates

Exchange rates are influenced by various economic, political, and market factors. Understanding these factors is essential for currency analysis and forecasting.

Economic Factors

Interest Rate Differentials

Higher interest rates attract foreign capital, increasing demand for the currency and strengthening its value.

Inflation Rates

Lower inflation rates increase purchasing power and currency attractiveness relative to trading partners.

Economic Growth

Strong GDP growth attracts investment and increases demand for the domestic currency.

Current Account Balance

Trade surpluses create demand for the domestic currency, while deficits create selling pressure.

Political and Risk Factors

  • Political Stability: Stable governments and policies attract investment
  • Geopolitical Events: Wars, sanctions, and conflicts create volatility
  • Central Bank Policy: Monetary policy decisions significantly impact exchange rates
  • Market Sentiment: Risk-on vs. risk-off sentiment affects currency flows
Factor Currency Strengthening Currency Weakening
Interest Rates Rising rates Falling rates
Inflation Low, stable inflation High inflation
Economic Growth Strong GDP growth Recession/slow growth
Current Account Trade surplus Trade deficit
Political Stability Stable government Political uncertainty
Remember: Exchange rates are determined by relative factors between countries. A currency may weaken even with positive domestic news if the other country has even better fundamentals.

Exchange Rate Calculations

Mastering exchange rate calculations is essential for the CFA exam and practical application in international finance.

Cross Rates

Cross rates are exchange rates between two currencies that are derived from their exchange rates with a third currency (usually USD).

Cross Rate (A/B) = (A/USD) / (B/USD)

Example: Calculating EUR/GBP Cross Rate

Given:

  • EUR/USD = 1.0850
  • GBP/USD = 1.3625

Calculation:

EUR/GBP = EUR/USD ÷ GBP/USD = 1.0850 ÷ 1.3625 = 0.7963

Result: 1 EUR = 0.7963 GBP

Currency Returns

When investing in foreign assets, total return includes both the asset return and currency return.

Total Return = Asset Return + Currency Return + (Asset Return × Currency Return)

Example: Foreign Investment Return Calculation

Scenario: US investor buys European stocks

  • Stock return in EUR: +15%
  • EUR/USD appreciation: +8%

Calculation:

Total Return = 0.15 + 0.08 + (0.15 × 0.08) = 0.15 + 0.08 + 0.012 = 0.242

Result: Total return in USD = +24.2%

Triangular Arbitrage

Triangular arbitrage opportunities arise when cross rates are inconsistent with direct quotes.

Step Action Currency Amount
1 Start with USD $1,000,000
2 Buy EUR at 1.0850 EUR €921,659
3 Buy GBP at 0.7963 GBP £733,750
4 Sell GBP at 1.3625 USD $1,000,234
Arbitrage Profit: $234 risk-free profit from the inconsistent cross rates (ignoring transaction costs).

Chapter Summary

Understanding currency exchange rates is fundamental to international finance and investment analysis.

Key Takeaways

Exchange Rate Basics

  • Base vs. quote currency
  • Direct vs. indirect quotes
  • Bid-ask spreads

Spot vs. Forward

  • Immediate vs. future delivery
  • Interest rate parity
  • Premium/discount calculations

Influencing Factors

  • Interest rate differentials
  • Economic fundamentals
  • Political stability

Practical Applications

  • Cross rate calculations
  • Foreign investment returns
  • Arbitrage opportunities
Exam Focus: Pay special attention to forward rate calculations, cross rates, and the impact of currency movements on investment returns. These are frequently tested concepts in the CFA exam.