ACCA是一門學科較多的證書考試，ACCA學員要想盡早的拿到ACCA證書，就應該重視ACCA知識的學習才可以。ACCA考試要掌握的內容有很多， ACCA考試FRA (Forward rate agreement) 遠期利率合同包含哪些內容？

ACCA考試FRA (Forward rate agreement) 遠期利率合同是學員要掌握的知識點，在備考的時候，學員要對知識點有自己的學習與理解。ACCA考試知識點的運用是很關鍵的，下面是給大家總結的知識點的內容：

A fdrward rate agreement is an agreement, typically between a company and a bank, about the interest rate on future borrowing or bank deposits.

Advantage:

1) An FRA would protect the borrower from adverse interest rate movements above the rate negotiated.

2) FRAs are flexible; they can in theory be arranged for any amounts and any duration, although they are normally fbr amounts of over $ 1 million.

3) FRAs may well be free and will in any case cost little.

Disadvantage:

1) The rate the bank will set fbr the forward rate agreement will reflect expectations of future interest rate movements. If interest rates are expected to rise, the bank may set a higher rate than the rate currently available.

2) The borrower will not be able to take advantage if interest rates fall unexpectedly.

3) The FRA will terminate on a fixed date.

4) FRAs are binding agreements so are less easy to sell to other parties.

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