Description
더 많은 재정 유연성을 제공하는 변동 금리는 오프셋 계좌를 활용할 수 있다는 장점이 있지만 고정 금리는 일정 기간 동안 안정된 수준의 금리의 적용을 받는다는 장점이 있다. 하지만 고정 금리는 계약을 파기할 경우 큰 파기 비용이 발생할 수 있다는 위험이 존재한다.
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