Forward Contract

IntermediateOptions & Derivatives2 min read

Quick Definition

A customized private agreement between two parties to buy or sell an asset at a specified price on a future date, traded over-the-counter.

What Is Forward Contract?

A forward contract is a private, customizable agreement between two parties to buy or sell an underlying asset at a predetermined price (the forward price) on a specified future date. Unlike futures contracts, forwards are traded over-the-counter (OTC) rather than on exchanges, allowing complete customization of terms including size, delivery date, and settlement method. However, this flexibility comes with counterparty risk — the risk that one party will default on the obligation. Forwards are widely used by corporations to hedge foreign exchange exposure, commodity prices, and interest rate risk. They do not require margin deposits or daily mark-to-market settlement like futures. At inception, a forward contract has zero value; it gains or loses value as the spot price of the underlying moves relative to the forward price.

Forward Contract Example

  • 1A U.S. importer agrees to buy €1 million in 90 days at a forward rate of 1.08 USD/EUR, locking in a total cost of $1,080,000 regardless of future exchange rate moves
  • 2A wheat farmer enters a forward contract to sell 50,000 bushels at $6.50/bushel in 6 months, eliminating the risk of falling prices at harvest time