if the value of the dollar is higher than the strike one, the difference is usually
multiplied by two. There is no lock of the losses and the contract has to be
executed until the end. Additionally, for 12 months, for instance, the monthly
evaluation is made between a “spot” dollar that varies, versus a nominal reference
dollar, whose difference favorable to the bank is multiplied by two, what makes
very diffi cult for the company to get out of the operation. Even if the contract
allows the exit by means of the bank itself, the loss for the customer is expressive
and inevitable, given the structure and term of the operation. (ibidem)