一、本规定所称掉期交易是指:交易双方针对交易一方的融资业务按照协议定期交换支付义务。掉期交易的形式主要包括固定利率与浮动利率相交换的利率掉期、固定汇率与浮动汇率相交换的货币掉期以及包含上述两种交换的混合掉期交易。二、境内企业就其融资企业,无论是否进行掉期交 First, the swap transaction as mentioned in these Provisions means: Both parties to the transaction regularly exchange payment obligations according to the agreement on the financing business of one party to the transaction. The forms of swap transactions mainly include interest rate swaps that exchange fixed interest rates with floating rates, currency swaps that exchange fixed and floating exchange rates, and mixed swap transactions that involve both types of exchanges. Second, the domestic enterprises on their financing enterprises, whether or not to pay swap