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13-39 If an FI Is a Counterparty to a Swap

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13-39 If an FI is a counterparty to a swap arrangement,it must record the notational value of the swap as the market value.


Definitions:

Personal Self-esteem

An individual's subjective evaluation of their own worth, encompassing beliefs about oneself as well as emotional states.

Social Acceptance

The act of being recognized and welcomed into a social group or society, often tied to adherence to group norms and values.

Self-presentation

The process through which individuals attempt to control the impressions others form of them, typically in social or public contexts.

Looking-Glass Self

A social psychological concept suggesting that a person's self grows out of society's interpersonal interactions and the perceptions of others.

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