All of the Following Data May Be Needed to Determine

Multiple Choice

All of the following data may be needed to determine the fair value of a forward contract at any point in time except

A) The forward rate when the forward contract was entered into.
B) The current forward rate for a contract that matures on the same date as the forward contract entered into.
C) The future spot rate.
D) A discount rate.
E) The company's incremental borrowing rate.