下列关于金融衍生市场上套利者的说法，正确的是( )。

A．担任交易商和客户的中介

B．参与金融衍生工具交易的目的是减少未来的不确定性，降低甚至消除风险

C．以促成交易、收取佣金为目的

D．同时在两个或两个以上市场进行交易，获取无风险收益

An analyst does research about asset-backed securities. Which of the following statements is most accurate A corporation that raises funds through use of an asset-backed security:（）

A. creates a special purpose vehicle that is a subsidiary of the corporation.

B. no longer owns the assets that serve as collateral for the asset-backed security.

C. uses credit enhancement in the reduction in funding cost compared with the cost of enhancement.