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A is corrent. The company can arrange today for the exchange rate at which it will purchase the foreign currency in 60 days’ time by buying the currency in the forward market. This will eliminate the exchange risk associated with the trade payable.
B is incorrect. This strategy would be comparable to a future sale of the foreign currency at a rate known today, which would not provide the currency needed to pay the invoice. The opposite strategy would be an effective money market hedge however. If the company converted domestic currency to foreign currency in the spot market today and invested in a foreign bank deposit or treasury bill, it could then use the proceeds from the foreign investment to pay the invoice in 60 days’ time.
C is incorrect. The company needs to arrange to buy the foreign currency in order to make payment to the supplier. This cannot be accomplished by a forward market sale of foreign currency.
D is incorrect. Waiting to convert the currency in 60 days’ time does not eliminate the risk of exchange rate movements.