Problem: Receiver swaption and Intercorporate Investment

2 quick question guys 1. Is Net Income and Equity same under Equity,Proportionate Consolidation and Consolidation? If not where does the difference come from? I got this one confused. 2. Is receiver swaption same as a call option on interest? To me it seems like a put option. Help me out guys.

  1. All three methods report same NI; consolidation reports MI in equity 2. Similar to call option, option to receive fixed at a specified strike, becomes more valuable as fixed rates drop

I still dont get the call option thing. If it becomes more valuable as rates drop it seems like a put option to me. For example, a caplet is a call option and when interest rates rise caplet value rises. Here its just the opposite.

I guess we can call it a call option on a bond but not interest rates. Correct me if I am wrong.

Receiver swaption is the option to receive fix rate. i.e. you will benefit if interest rates drop… hence, it’s a put option on interest rates, and a call option on the bond.