The documentation is for general information purposes only. It does not constitute investment advice or a recommendation or solicitation to buy or sell any investment and should not be used in the evaluation of the merits of making any investment decision. It should not be relied upon for accounting, legal or tax advice or investment recommendations. This paper reflects current opinions of the authors and is not made on behalf of CCSwap and does not necessarily reflect the opinions of CCSwap affiliates or individuals associated with them. The opinions reflected herein are subject to change without being updated.