To facilitate the fixed-for-fixed swap between Martin Company Ltd and Manan Company, we need to calculate the cash flows for both companies based on their borrowing rates, the amounts they wish to exchange, and the current exchange rate.
### Key Information:
**Loan Terms:**
- **Martin Company Ltd:**
- Can borrow in the US for 9% (USD)
- Can borrow in Australia for 8% (AUD)
- **Manan Company:**
- Can borrow in the US for 10% (USD)
- Can