问题
单项选择题
An analyst does research about forward products. Which of the following statements is the most effective way to terminate a forward contract prior to expiration（）
A. One party of the forward contract closes the position with a local exchange.
B. One party of the forward contract closes the position with the same counterparty.
C. One party of the forward contract closes the position with the other counterparty with AAA credit rating.
答案
参考答案：B
解析：
远期合约提前终止不会与交易所，因为远期合约都在场外交易，最有效的是原来对手方签定反向头寸的协议以终止，此时没有额外的信用风险，如果与其他第三方签定反向头寸的协议会增加信用风险。