Hey gays as everyone post that in question no 3 we buy or sell future but according to my thinking we have to calculate lock in rate to calculate the acutal amount same information like in Past paper risk question Coca same data is available link in Past paper https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p4/exampapers/P4-2014-june-q.pdf same data in this paper Company has to receive and examiner use Lock in rate then how can you all candidtes use buy or sell because there is no spot rate at the transaction date