Company A wishes to borrow U.S. dollars at a fixed rate of interest. Company B wishes to borrow sterling at a fixed rate of interest They have been quoted the following rates per annum (adjusted for differential tax effects). Design a swap that will net a bank, acting as intermediary, 10 basis points per annum and that will produce a gain of 75 basis points per annum for A and a gain of 45 basis points per annum for B