What is the basic reason that two counterparties enter into a swap agreement? a. Exchange of one specified cash flow in the future based on some underlying index Ob. Better management of credit risk by using a fixed or floating rate bond as hedging instrument. O c. To restructure or off-set the expected future cash flows to be collected from assets or liabilities held on the balance sheet. O d. Taking the opposite side of each transaction in order to keep the swap market liquid. e. Exchange of assets for a specific period of time at a specified interval