Helli 
A constant maturity swap (CMS) is a swap agreement in which the floating leg of the swap is reset periodically to a predetermined schedule of dates, while the fixed leg remains constant. The most common CMS products are based on LIBOR, but CMS products can also be based on other floating rate benchmarks, such as … Read more
A restructuring charge is an accounting term used to describe the costs associated with reorganizing a company’s operations. These charges can include severance pay for employees who are laid off, the costs of relocating a company’s offices or factories, and the costs of cancelling contracts. Restructuring charges are often recorded as one-time items on a … Read more
A risk-free asset is an asset that has a guaranteed return and no risk of loss. Treasury bonds are often considered to be risk-free assets because they are backed by the full faith and credit of the U.S. government. However, it is important to note that while Treasury bonds are considered to be very safe … Read more
