Filter by Categories
Accounting
Banking

Deferred Start Swap

A swap which initiates at a forward start date. The fixed rate of the swap is agreed upon at the…

Forward Commencement Swap

A swap which initiates at a forward start date. The fixed rate of the swap is agreed upon at the…

Spot Start Swap

A swap that comes into effect two business days from its trade date. The value date of a spot start...

Trade Date Accounting

According to trade date accounting, a transaction is recorded in the books of an entity as of the date at...

Trade Date

The date that an entity commits itself to transact with a party. According to trade date accounting, a transaction is...