Examiner's Report- JUNE 2018, page 3

I don't understand the relevance of your question to what is on page 3 of the examiners report (which is purely with regard to a question on making payments in advance - i.e. leading). My free lectures on foreign exchange risk management go through all the hedging methods relevant for Paper FM, whether there is a foreign currency receipt or a foreign currency payments, and you really cannot expect me to list them all again here :-)