open tuition video questions on hedge

Hello,

Could you help to clarify one question please. In the video about FV Hedge it was said as an example entering into interest rate swap to hedge against a change in FV of fx rate loan mean that if I issued a loan then I have liability and if I am investor in a debt then I have a financial asset – could you explain the last bit why do I have a financial asset if I am investor in a debt?

On a different note, i thought the lecture for hedging was great, very clear and easy to understand.

Thank you!