A US$-$based Company A would tive to take out a $5-$year loan lin EUR An EU$-$bared Company B weuld llle talle out a $5-$year loan lin USD. Their borrowing rates in USD and EUR are shown below:

$\backslash$table$[[,$Borrowing Rate in USD,Borrowing Rate in EUR$],[$US Company A$,5\mathrm{.}00\%,8\mathrm{.}50\%$