Company A$,$ a British manufacturer, wishes to borrow US dollars at a fixed rate of interest. Company B$,$ a US multinational, wishes to borrow British pounds at a fixed rate of interest. They have been quoted the following rates per annum $($adjusted for differential tax effects$).$

British Pound US Dollars

Co A $11\mathrm{.}0\%7\mathrm{.}0\%$

Co B $10\mathrm{.}8\%6\mathrm{.}6\%$

Design a SWAP that will net a bank acting as an intermediary $4$ basis points per annum and that will produce an equal gain per annum for each of the two companies. The two companies will not take any currency risk.