資產互換
asset swap
指一種資產透過一些安排而變成另一種形式的資產，常見的是銀行將固定息率的資產透過利率掉期而轉換成浮息資產。
Refers to an asset through a number of arrangements become another form of assets, it is common to bank assets with fixed interest rates through interest rate swaps and converted into a floating rate assets.