11.   That proposal would also hit other capital-gains-tax-avoidance techniques that use derivative securities known as equity swaps.

12.   The bankers also reviewed equity swaps, shorts against the box and various other strategies.

13.   Using a form of derivatives called equity swaps accomplishes about the same thing and has advantages for large holders because it does not require borrowing shares.

14.   Creditors can also undertake limited debt for nature, debt for aid and debt for equity swaps or other local currency swaps.

15.   Hynix refused to reveal details, but the national Yonhap news agency said both sides are looking into a possible equity swap rather than a merger.

16.   Simply put it is a debt for equity swap.

17.   News reports here said Micron wants management control of Hynix through an equity swap, a scenario which is considered unacceptable here.

18.   News reports here said Micron wants management control of Hynix through an equity swap, a scenario which is considered unacceptible here.

19.   The new company will offer advice on mergers and acquisitions, debt to equity swaps, securitization, debt sales and other bad loan resolution methods.