问题
单项选择题
A derivative is most accurately defined as a financial instrument that provides:()
A. an adjustment to another asset’s level of risk.
B. a return based on the return of an underlying asset.
C. an agreement between two parties to provide something for each other.
答案
参考答案：B
解析：
[分析]： 衍生产品是指这样一种证券：该类产品的价值衍生于另一种资产或证券的价值或回报率。衍生产品的最基本特征是其回报率取决于标的资产的回报率情况。因此，选项B所示的内容最符合衍生产品的定义。 [考点] 衍生金融产品的含义与分类