“Cost，Insurance and Freight”means that the seller delivers when the goods pass (1) in the port of shipment．The seller must pay the costs and (2) necessary to bring the goods to the named port of destination．But the risks of loss of or damage to the goods，as well as any additional costs due to events occurring after the time of delivery，are transferred from the seller to the buyer．However，in CIFthe (3) also has to procure insurance against the buyer’s risk of loss of or damage to the goods during the carriage．Consequently，the seller contracts for insurance and pays the (5) ．The CIF term requires the seller to (5) the goods for export．

A．insurance premium

B．commission

C．freight

D．discount

一银行承兑汇票的出票人为甲公司，收款人乙公司，承兑人A银行。乙公司为清偿债务将汇票背书转让给丙。丙公司将该汇票质押给B银行作为贷款担保。贷款到期后丙公司未还款，B银行向A银行提示付款遭拒绝，理由是B银行并非持票人而只是质权人；且由于甲公司申请承兑时涉嫌诈骗，该汇票无效。问：

A银行的抗辩理由是否成立？