I remember when interest rate swap accounting was done on a different market security basis.

我记得利率会换记账法，在不同的证券市场施行时。

youdao

Compared to mature markets of the developed countries, our interest rate swap market has just begun, the size of the market is still vey small, the market liquidity is very lack.

相比于发达国家成熟市场，我国利率互换市场规模比较小，流动性也不足。

youdao

Chapter 3 shows the situation at present of the domestic interest rate swap market and the transaction of several domestic commercial banks;

第三章介绍了国内利率互换市场的实际情况和主要商业银行的利率互换处理情况；

youdao

All this high-flying adventure--plus some bad bets on Harvard's part in the interest-rate swap market that had apparently been the brainchild of former university president Lawrence Summers--created a perfect financial storm.

FORBES: Magazine Article

For one thing, it is hard to know how much companies have in fact lengthened the maturity of their debts because the interest-rate swap market allows them to swap those fixed bond payments into cheaper floating debt, a popular strategy in the investment-grade market.

ECONOMIST: Better to feast on cookies than junk bonds