In this strategy, you sell one lot of EUR/USD at 1.400 on the spot market to give you $140,000 at a cost of €100,000. Once you have the funds from your spot trade, deposit them in the USA for a year with 2% interest. When the year is up, you’ll have $142,800 in total.
Next up is for you to convert the $142,800 back to euros. With the futures contract, you sell back the $142,800 at the 1.4100 rate agreed, giving you roughly €101,276.60.