问题
单项选择题
Which of the following statements regarding equity forward contracts is FALSE()
A. Equity forwards may be settled in cash.
B. Dividends are never included in index forwards.
C. A short position in equity forward could not hedge the risk of a purchase of that equity in the future.
答案
参考答案：B
解析：
Index forward contracts may be written total return contracts, which include dividends. Contracts may be written to settle in cash, be deliverable, or may be on custom portfolios. A long position is used to reduce the price risk of all expected future purchase.