INTEREST RATE SWAP (IRS)
IRS is an agreement between two parties to exchange interest payment series (fixed to float, float to fixed, or float to float) in the same currency.
Benefits
- IRS is performed to hedge credit/liability exposure from interest rate movements.
- Efficiency and flexibility of a customer's financial profile can be adjusted to Company's cash flow needs.
- IRS transaction is made in private agreement, so other party cannot know the transaction that has been agreed both in cash flow and profit loss.
- Customers can adjust the float and fixed composition of their assets or liabilities.