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      Question

      What is the term used for the practice of replacing

      relatively high cost debt with that of lower cost borrowing to take advantage of falling interest rates?
      A Derivative Correct Answer Incorrect Answer
      B Credit Risk management Correct Answer Incorrect Answer
      C Debt swap Correct Answer Incorrect Answer
      D Credit Enhancement Correct Answer Incorrect Answer
      E None of these Correct Answer Incorrect Answer

      Solution

      The correct answer is C

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