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Accreting principal swap - Financial definition

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Synonyms:  accreting swap, drawdown swap, escalating swap, step-up swap, accumulation swap

Concise definition of the term accreting principal swap

An accreting principal swap is a swap for which the notional amount (principal) increases during its life. It is thus the opposite of an amortising swap.

Comprehensive definition of the term accreting principal swap

Created to fix the interest costs of projects funded by a series of predictable future drawdowns on a loan facility, as for example with a construction loan which is provided in tranches as each stage of the project is completed.

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