El contrato de Swap como tipo de derivado

Abstract

The topic of swaps is a wide-ranging, complex, recent topic and the centre of many discussions at present. Throughout our paper we have attempted to develop a study which is at the same time exhaustive, not omitting any detail, and speculative, opening up new lines of research and encouraging one to continue questioning. The paper was written using Italian, French, English, German, and American documents, in addition to documents from Spain. Until now most studies of swaps have concentrated mainly on economic aspects. The first legal studies of this product belong to the field of English Common Law, whereas in the Civil Law sector there are few monographs and legal publications devoted to this contract. In fact, only 12 writers have dealt with the topic in Spanish law: Canle, Costa I Ran, Cuenca Garcia, De La Torre Gallegos, Diaz Ruiz, Fierro Domenecq, Madrid Parra, Rossell I Piedrafita, Sanchez-Calero Guilarte, Tapia Hermida, Vega Vega, and Zamorano Roldan...