Company A, a British manufacturer, wishes to borrow US dollars at a fixed rate of interest. Company B, a US multinational, wishes to borrow sterling at a fixed rate of interest. They have been quoted the following rates per annum: Design a swap that will net a bank, acting as intermediary, 10 basis points (i.e. 0.1%) per annum. Make the swap equally attractive to the two companies and ensure that all foreign exchange risk is assumed by the bank