The term asset swap has a number of different meanings: In accounting, it refers to an exchange of tangible for intangible assets. In finance, it refers to the exchange of the flow of payments from a given security (the asset) for a different set of cash flows.
The term asset swap has a number of different meanings: In accounting, it refers to an exchange of tangible for intangible assets. In finance, it refers to the exchange of the flow of payments from a given security (the asset) for a different set of cash flows.
Source: Wikipedia "Asset swap" · CC BY-SA 4.0
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