FANNIE MAE (FNMA) see FEDERAL NATIONAL MORTGAGE ASSOCIATION.
GIVEUP is the opposite of "pickup." A reduction in yield as a result of a swap transaction in which one security is sold and another purchased. Yield declines rather than increases as a result of the transaction.
SYNTHETIC LEASE is a transaction that appears, from an accounting standpoint, as a lease, but as a loan from a tax standpoint; resulting in an off-balance sheet account of the financing and the tax benefits that accompany the financed asset.
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