CFA Level II ExamDerivativesEasy

Which of the following statements most accurately describes a key difference between a forward contract and a futures contract?

  1. AFutures contracts are highly customizable, while forward contracts are standardized.
  2. BForward contracts are marked to market daily, while futures contracts are not.
  3. CForward contracts are typically settled at expiration, while futures contracts are marked to market daily.
  4. DFutures contracts are traded over-the-counter (OTC), while forward contracts are traded on organized exchanges.
Show answer & explanation

Correct answer: C. Forward contracts are typically settled at expiration, while futures contracts are marked to market daily.

Forward contracts are private agreements typically settled with a single payment at expiration. Futures contracts, on the other hand, are exchange-traded and feature daily marking to market, where gains and losses are settled each day.

Why the other options are wrong

  • A. Incorrect. Forward contracts are highly customizable; futures contracts are standardized.
  • B. Incorrect. Futures contracts are marked to market daily, not forward contracts.
  • D. Incorrect. Futures contracts are exchange-traded; forward contracts are OTC.

Forward vs. Futures Differences

Key distinctions between forward and futures contracts, primarily related to trading venue, standardization, and settlement.

  • Forwards: OTC, customized, private, settled at expiration.
  • Futures: Exchange-traded, standardized, public, marked to market daily.
  • Both are agreements to buy/sell an asset at a future date for a predetermined price.

Memory trick: Forward's Private, Future's Public.

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