3. The enterprise A want to borrow USD 1.4M and can actually borrow on the capital market USD 1.4M at Euribor+1% or EUR 1M at 4% during 5 year. The enterprise B want to borrow EUR 1M and can actually borrow on the capital market EUR 1M at 3.5% or USD 1.4M at Euribor during 5 years. The spot rate et 1/1.4$. After making a market study, A and B decide to sign a currency swap with the maturity of 5 years. Analyze this contract.