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怎么理解ACCA考试Advantages of swap的内容?

发布时间:2021-07-29

来源:融跃教育

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ACCA(特许公认会计师公会 Association of Chartered Certified Accountants) 是全球具规模的国际专业会计师组织,为全世界有志投身于财务、会计以及 管理领域的专才提供首 选的资格认证。怎么理解ACCA考试Advantages of swap的内容?

·Why not terminate the original borrowing? – Saving transaction costs (termination fee, issue cost). A bank normally arranges the swap and charge an arrangement fee, which is much lower than transaction cost.

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ACCA考试

·Swaps can be used to hedge against an adverse movement in interest rates. Say a company has a £200m floating loan and the treasurer believes that interest rates are likely to rise over the next five years. He could enter into a five-year swap with a counter party to swap into a fixed rate of interest for the next five years. From year six onwards, the company will once again pay a floating rate of interest.

·A swap can be used to obtain cheaper finance. A swap should result in a company being able to borrow what they want at a better rate under a swap arrangement, than borrowing it directly themselves.

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