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A plain vanilla interest rate swap (IRS) is:

A plain vanilla interest rate swap (IRS) is:

A.

An agreement to exchange one stream of interest payments for another (fixed against floating)

B.

A fixed rate leg in one currency and a fixed rate leg in another currency

C.

Two floating rate legs on different indexes

D.

An agreement to borrow and lend one currency for another at two different value dates

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