TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

bond swap [1 record]

Record 1 2001-08-30

English

Subject field(s)
  • Investment
DEF

Selling a bond prior to its maturity and purchasing another.

CONT

The debt for Bond swap is an exchange transaction that should be recorded at current fair value. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Investissements et placements
CONT

La dette au titre du swap d'obligations constitue un échange qui doit être comptabilisé à sa juste valeur actuelle. [Bureau du surintendant des institutions financières].

Spanish

Campo(s) temático(s)
  • Inversiones
DEF

Es la simultánea emisión de unos bonos y la compra de otros, con diversos propósitos: alargar el vencimiento, swap de vencimiento; mejorar de la rentabilidad, swap de rendimiento; o mejorar el riesgo, swap de calidad.

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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