Where would the prohibition of swap transactions related to an entity's debt typically be found?

The prohibition of swap transactions related to an entity's debt would typically be found in the Debt Policy. This is because the Debt Policy outlines the principles, guidelines, and strategies for incurring and managing debt obligations. It establishes the framework for financial decision-making regarding debt instruments, including derivatives such as swaps.

In most cases, Debt Policies are designed to mitigate risks associated with debt exposure, and as such, they may explicitly prohibit certain financial practices that could expose the entity to excessive risk or volatility, such as engaging in swap transactions. This ensures that the entity adheres to a conservative approach to debt management and aligns with its overall financial strategy.

While Financial Regulations might provide broader legal and compliance frameworks, and Debt Management Guidelines could offer strategies and best practices for managing existing debt, the specific prohibition of certain transactions, like swaps, is more likely to be detailed in the structured and authoritative context of a Debt Policy. The Investment Policy, on the other hand, generally focuses on the management of the entity's investment portfolio rather than debt instruments, making it less relevant to this specific inquiry.