Panther Company does not want to bear the risk that interest rates may increase in year two of the loan. Aegean Company believes that rates may decrease and they would prefer to have variable debt. So the two companies enter into an interest rate swap agreement whereby Aegean agrees to make Panther's interest payment in 2015 and Panther likewise agrees to make Aegean's interest payment in 2015

The two companies agree to make settlement payments, for the difference only, on December 31 . 2015 . If the interest rate on January 1 . 2015 is 8 percent, what will be Panther's settlement payment to/from Aegean?
a. $6,000 payment
b. $6,000 receipt
c. $12,000 payment
d. $12,000 receipt


C

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