Deferral

Postponing: The Act of Deferring Events
An in-depth exploration of the term 'postponing,' which involves delaying an event or action to a later, unspecified time.
Legging-Out: Disposing of Unmatured Elements in Hedging
Legging-Out refers to the disposal of one or more unmatured elements in a qualified hedging transaction, where any gain or loss is deferred until the qualifying debt instrument matures or is disposed of in the future.

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