Risk glossary

 

Interest rate swap

An interest rate swap is an over-the-counter derivative contract involving the exchange of a strip of payments linked to a floating rate for payments linked to another floating rate or, more commonly, a fixed rate.

These swaps are commonly used to hedge interest rate risk on assets and liabilities. For example, a non-financial corporation may use an interest rate swap to lock in an interest rate on a loan, by receiving a floating rate and paying fixed.

Click here for articles on interest rate swaps. 

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