Patent ID: 8108283

Claim:
A method comprising: borrowing a first amount of funds in at least one first currency at at least one first interest rate; converting using an investment amount calculator a portion of the borrowed funds to at least one second currency; investing the portion of the borrowed funds in an investment made in the at least one second currency that pays interest at at least one second interest rate which covers at least a portion of cost of borrowing the borrowed funds in the first currency; calculating using a synthetic currency generator a third currency as a synthetic currency that pays interest at a third interest rate, wherein a value of the third currency is a function of an original value of the synthetic currency, the third interest rate, a value of the first amount of funds, the at least one first interest rate, the value of the portion of the borrowed funds, the at least one second interest rate, and a remaining portion of the borrowed funds, wherein a value of the investment plus the value of the third currency is greater than or equal to a cost of borrowing so as to result in a guaranteed rate of return; and making available the synthetic currency to one or more counterparties in one or more transactions at the third interest rate.