JAIIB · AFM · Chapter 5

Financial Mathematics - Forex Arithmetic

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Accounting and Financial Management for Bankers — JAIIB.

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One-liners from this chapter

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Q

Define 'Foreign Exchange' under FEMA 1999 Section 2(n).

A

Foreign currency and deposits, credits, drafts, traveller's cheques, letters of credit, bills payable in any foreign currency or drawn in INR but payable abroad.

Q

What replaced the AD-bank authorization framework effective April 30, 2026?

A

Foreign Exchange Management (Authorised Persons) Regulations 2026; fresh authorizations only under AD Category-I, II, III.

Q

Define Bid Rate in a two-way forex quote.

A

The price at which the quoting bank buys the base currency from the counterparty.

Q

Define Offered Rate in a two-way forex quote.

A

The price at which the quoting bank sells the base currency to the counterparty.

Q

What does a tight spread in forex quotation indicate?

A

Tight spread indicates a liquid, active market with low transaction costs.

Q

India follows which quotation convention for forex rates post-August 2, 1993?

A

Direct quotation: foreign currency = X units of INR (except JPY, IDR, KRW, KES quoted per 100 units).

Q

What is a cross rate in forex?

A

An indirectly derived exchange rate between two currencies through a third actively-quoted currency, typically USD.

Q

Define Value Date in forex settlement.

A

The date on which actual exchange of funds occurs; both currency legs must settle same date.

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