问题
单项选择题
Which statement about equity forward contracts is least likely accurate()
A. Investors can use equity forward contracts to speculate on stock-price increases.
B. Dividend payments are usually included in equity forward contracts.
C. Equity forward contracts may require asset delivery or cash settlement.
答案
参考答案：B
解析：
Dividend payments are usually not included in equity forward contracts. Investors can use equity forwards to speculate on stock price movements. Most equity index forward contracts are settled in cash, but since they are custom instruments, forwards may specify either cash settlement or delivery of the equity shares specified in the contract.