$$
31 \times \frac{1+2\%}{1+5\%} = 30.114
$$

$$10,500 \times 32.20 = 3,381,000TWD$$

$$ \text{理論遠期匯率} = 即期 × \frac{1 + TWD利率}{1 + USD利率} = 31 × \frac{1.015}{1.05} ≈ 29.95 $$

$$ \text 匯差 = 31.00 - 30.50 = 0.50 × 20,000 USD = NT$10,000 利潤$$
$$匯差 = 31.00 - 30.50 = 0.50 × 20,000 USD = NT$10,000 利潤$$