Hands back what dogs have in exchange

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Possible Answers: SWAP.

Random information on the term “SWAP”:

In finance, a swap is a derivative in which counterparties exchange cash flows of one party’s financial instrument for those of the other party’s financial instrument. The benefits in question depend on the type of financial instruments involved. For example, in the case of a swap involving two bonds, the benefits in question can be the periodic interest (coupon) payments associated with such bonds. Specifically, two counterparties agree to exchange one stream of cash flows against another stream. These streams are called the legs of the swap. The swap agreement defines the dates when the cash flows are to be paid and the way they are accrued and calculated.[1] Usually at the time when the contract is initiated, at least one of these series of cash flows is determined by a random or uncertain variable such as an floating interest rate, foreign exchange rate, equity price, or commodity price.[1]
Taken from Wikipedia