Q.
								
			 1
				
								
				
				
			- 
										A(Spot rate – Forward rate) / Spot rate × 360 / Future point in time 
- 
										B(Spot rate – Forward rate) / forward rate × 360 / Future point in time 
- 
										C(Forward rate – Spot rate) / Forward rate × 360 / Future point in time 
- 
										D(Forward rate – Spot rate) / Spot rate × 360 / Future point in time 
