Next, the entity determines an appropriate
risk response, which might include
risk acceptance, sharing the risk, reducing
or controlling the risk, or avoiding the
risk altogether. Potential responses related
to interest rate risk might include 1) negotiating
with lenders to phase in interest rate
increases, 2) attracting equity partners, 3)
reducing or eliminating borrowing needs
by slowing growth, or 4) divesting underutilized
assets for cash and eliminating
the debt.