问题如下：
Helman Bank has made a loan of USD 300 million at 6.5% per annum. Helman enters into a total return swap under which it will pay the interest on the loan plus the change in the marked-to-market value of the loan, and in exchange Helman will receive LIBOR+50 basis points. Settlement payments are made semiannually. What is the cash flow for Helman on the first settlement date if the mark-to-market value of the loan falls by 2% and LIBOR is 4%?
选项：
A. Net inflow of USD 9.0 million
B. Net inflow of USD 12.0 million
C. Net inflow of USD 3.0 million
D. Net outflow of USD 12.0 million
解释：
ANSWER: C
Note that this is a semiannual payment; hence all annual coupon rates must be divided by 2. Helman pays . In return, it gets . The net cash flow is
最终的现金流不应该是2.25%-1.25%吗？