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The last step in the process of mediation is:
Available-For-Sale Security
A financial asset that is neither classified as held-to-maturity nor held for trading, and the investor intends to sell if needed before its maturity or holding period ends.
Perfectly Matched Hedge
A hedging strategy that entirely eliminates the risk of a particular position by taking an offsetting position in the market.
Interest Rate Swap
A financial derivative contract in which two parties agree to exchange future interest rate payments, typically one fixed-rate and one variable-rate.
Fair Value
A financial term referring to the estimated market value of an asset, based on current market prices.
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