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| 1. ''Financial reporting - interpretation''.
| | A swap that exchanges two floating interest rates, each being calculated on a different basis. |
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| Additional accounting information provided to aid the interpretation of the primary financial statements.
| | Also known as a ''basis swap''. |
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| 2. ''Financial reporting - presentation''.
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| The manner in which information is presented in financial statements, including the notes to the accounts.
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| 3. ''Provision of information.''
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| Any other authorised provision of information.
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| 4. ''Release of information.''
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| More generally, any release of information, including both authorised and unauthorised releases.
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| == See also == | | == See also == |
| * [[Climate-related financial disclosure]] | | * [[Basis swap]] |
| * [[Connected person]] | | * [[Floating rate]] |
| * [[Contingent assets]] | | * [[Interest rate swap]] |
| * [[Contingent liabilities]] | | * [[Swap]] |
| * [[Disclosure and Transparency Rules]]
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| * [[Financial reporting]]
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| * [[Financial statements]]
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| * [[IAS 24]]
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| * [[Invisible FX]]
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| * [[Non-disclosure agreement]] (NDA)
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| * [[Notes]]
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| * [[Recognition]]
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| * [[Sustainable Finance Disclosure Regulation]] (SFDR)
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 18:59, 29 August 2016
A swap that exchanges two floating interest rates, each being calculated on a different basis.
Also known as a basis swap.
See also
