问题
单项选择题
Which of the following statements regarding early termination of a forward contract is TRUE()
A. There is no way to terminate a forward contract early.
B. A party who enters into an offsetting contract to terminate has no risk.
C. Early termination through an offsetting transaction with the original counterparty eliminates default risk.
答案
参考答案：C
解析：
Terminating a forward contract early by entering into an offsetting forward contract with a different counter party exposes a party to default risk. If the offsetting transaction is with the original counter party, default risk is eliminated.