A
transaction between two
investors in which one (Investor A) agrees to compensate another (Investor B) if a certain
variable interest rate, known as the
reference rate, rises above some agreed-upon strike rate. Investor A makes this compensation at certain periods of time over the life of the agreement each time the reference rate exceeds the strike. In exchange, Investor B gives Investor A a
premium or purchase price for the agreement. See also:
Interest rate swap.