Diminutive Rice gains notice again with novel swap
- Proposed accounting for interest rate swaps. Wilson, Arlette C.; Smith, G. Robert // CPA Journal;Oct96, Vol. 66 Issue 10, p54
Proposes an accounting method for interest rate swaps. Effect of the proposed exposure draft made by the Financial Accounting Standards Board (FASB) on hedging and financial instruments; Illustration of the proposed accounting; Evaluation of the proposed accounting.
- Detroit considers first interest rate swap. McEntee, Christopher; Koning, Rachel // Bond Buyer;08/10/98, Vol. 325 Issue 30453, p47
No abstract available.
- Yield Reversals and the Yin-Yang Trap: A Note on Time Valuation and Interest Rate Swaps. Bowden, Roger J. // Australian Journal of Management (University of New South Wales);Jun92, Vol. 17 Issue 1, p1
Derives the time value function for an interest rate swap. Reversals in the term structure of interest rates from inverted to normal; Profitability loss in unmatched swaps books.
- New risks revealed. Wilson, Arlette C.; Smith Jr., G. Robert // National Public Accountant;Jul96, Vol. 41 Issue 7, p16
Presents information on interest rate swaps. Definition; Entering into a swap; Mark to market technique; Companies' reasons for entering into interest rate swaps.
- 'HIDDEN' COSTS: A CASE STUDY OF BANK BORROWING AND INTEREST RATE SWAPS. Johnson, Christian A. // Banking Law Journal;Nov/Dec2002, Vol. 119 Issue 10, p927
Presents a case study on the consequences of a loan prepayment for middle-income borrowers followed by an early termination of the interest rate swap. Agreement between Smithville Church and Dealer Bank on a standard documentation for an interest rate swap; Authorization of Dealer Bank to...
- Caps or swaps? Shay, Rodger // America's Community Banker;Jul97, Vol. 6 Issue 7, p34
Focuses on interest rate swaps. Computation for interest rate swaps; Proper use of swaps; Comparison between fixed or floating swaps; Risks associated with swaps.
- Alabama County's swap entangled in political controversy. Reynolds, Katherine M. // Bond Buyer;08/25/97, Vol. 321 Issue 30216, p26
Focuses on the impact of public politics on the fixed-to-floating interest rate swaps of Jefferson County, Alabama for its water and sewer system. Total worth of the interest rate swaps; Increase of the variable rate to be paid by the county on the swap; Benefits of the interest rate swap on a...
- Florida hospital district prepares for swap deal. Reynolds, Katherine M. // Bond Buyer;10/27/97, Vol. 322 Issue 30260, p27
Focuses on an interest rate swap being negotiated by the hospital district in North Broward, Florida. Terms under proposed fixed-to-floating rate swap brokered by Squire, Sanders & Dempsey; Impact of the swap underwritten by Smith Barney Inc.
- Jefferson County, Ala., unwinds its controversial swap, netting $4.5 million. Reynolds, Katherine M. // Bond Buyer;01/12/98, Vol. 323 Issue 30308, p28
Reports that Jefferson County, Alabama has terminated a $175 million interest rate swap, which netted the county $4.5 million over its 10-month life. Reasons why county commissioners decided to unwind the interest rate swap; Terms of the terminated interest rate swap; County's preference for...