| http://www.w3.org/ns/prov#value | - Thus, the FASB considered defining benchmark interest rate risk based only on U.S. Treasury rates (UST); however, the FASB decided to make an exception and extend the definition to also include interest rate swap rates based on LIBOR. Currently other such indexes may not be used as the benchmark interest rate in the U.S. The Fed Funds rate is the interest rate at which depository institutions (for
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