Managing interest rate risk是什么_2021年ACCA考試FM知識點
不甘心就不要放棄，看不過去就去改變。要么就證明自己的能力，要么就閉嘴接受現(xiàn)實。相信很多人都不甘平凡，那么就從現(xiàn)在開始，翻身第一步，拿下acca證！小編已經(jīng)整理了關于ACCA考試FM科目相關知識點，來復習吧！
【內(nèi)容導航】
Managing interest rate risk 管理利率風險
【知識點】
Managing interest rate risk 管理利率風險
Managing interest rate risk 管理利率風險
Managing interest rate risk
Internal hedging
Matching and smoothing are two methods of internal hedging used to manage interest rate risk.
· Matching is where liabilities and assets with a common interest rate are matched. That is to say, if income is from fixed rate mortgages, use fixed rate finance (using variable rate finance would be risky).
For example, subsidiary A of a company might be investing in the money markets at LIBOR and subsidiary B is borrowing through the same market at LIBOR. If LIBOR increases, subsidiary A's borrowing cost increases and subsidiary B's returns increase. The interest rates on the assets and liabilities are therefore matched.
· Smoothing is where a company keeps a balance between its fixed rate and floating rate borrowing. A rise in interest rates will make the floating rate loan more expensive but this will be compensated for by the less expensive fixed rate loan.
不是每一次出發(fā)，都能成功到達。但只要終點不變，保持行走，你一樣可以用別的方式抵達。更多的ACCA考試內(nèi)容都在這里，希望大家可以順利備考！
注：以上內(nèi)容來自Echo老師基礎班第39講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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