Company A, a British manufacturer, wishes to borrow U.S. 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 folowing rates per annum (adjusted for differential tax effects) Company A Company B Sterling 11.0% 10.6% US Dollars 7.0% 6.2% Design a swap that will net a bank, acting as intermediary, 10 basis points per annum and that will produce a gain of 15 basis points per annum for each of the two companies