Complex sentence: In finance, a swap is a derivative in which counterparties exchange cash flows of one party's financial instrument for those of the other party's fe benefits in question can be the periodic interest (coupon) payments associated with such bonds.
Split into simpler sentences: In finance, a swap is a derivative in which counterparties exchange cash flows of one party's financial instrument for those of the other party's financial instrument. For example, in the case of a swap involving two bonds, the benefits in question can be the periodic interest (coupon) payments associated with such bonds.