All of the following data may be needed to determine the fair value of a forward contract at any point in time except Multiple Choice the forward rate when the forward contract was entered into. the current forward rate for a contract that matures on the same date as the forward contract entered into. the future spot rate. a discount rate. the company's incremental borrowing rate. All of the following data points are needed to determine the fair value of a forward contract (at any point), except Multiple Choice the forward rate when the forward contract was entered into. the current forward rate for a contract that matures on the same date as the forward contract entered into. the forward rate for a contract that has the same duration as the forward contract entered into. a discount rate which is typically the company's incremental borrowing rate. a future rate which is typically the company's incremental borrowing rate