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عمومی::
مبادله نرخ بهره
A change in the reference interest rate, which will be agreed upon for a particular credit contract at a particular time in the future, to determine the floating rate of an interest rate swap is a financial event as well. 23
Hence, the seller of an equity call option-a contingent financial contract that derives its value from a financial event-has a theoretically unlimited loss potential. 24 To provide another example, the reference rate for an interest rate swap could end up anywhere; the parties involved in setting the reference rate could agree on any interest rate.
Hence, an interest rate swap becomes an infinite value liability in the worst financial state.
An interest rate swap, for example, is a contingent financial contract for which one party-the so-called receiver-receives a fixed interest rate and
If the expected reference rate of the interest rate swap is lower than the fixed interest rate, the current valuation is positive and the interest rate swap appears as an asset on the balance sheet of the receiver. 25 As soon as the reference rate exceeds the fixed interest rate, the interest rate swap switches from the asset side to the liability side of the receiver's balance sheet.
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