It refers to the delivery date in the establishment of more than two business days after foreign exchange transactions. When the establishment of forward foreign exchange transactions, buyers and sellers were not to provide cash, but only several bond contract, agreed upon at a future date of delivery of the currency exchange rate in accordance with the agreement. Its main purpose is to be currency exchange rate risk. Most of the forward foreign exchange contracts to obtain maturity of one month, three months, six months, but some may also be in the contract within any three-year period due date.