题目
A multinational corporation is considering issuing a fixed-rate bond. However, by using interest swaps and floating rate notes, the issuer can achieve the same objective. To do so, the issuer should consider:
选项
A.Issuing a floating rate note of the same maturity and enter into an interest rate swap paying fixed and receiving float.
B.Issuing a floating rate note of the same maturity and enter into an interest rate swap paying float and receiving fixed.
C.Buying a floating rate note of the same maturity and enter into an interest rate swap paying fixed and receiving float.
D.Buying a floating rate note of the same maturity of and enter into an interest rate swap paying float and receiving fixed.
答案
A
解析
A corporation can issue floating-rate notes and use an interest rate swap agreement to convert it to fixed-rate debt.一个公司想要发固息债，现在通过浮动利率债券和利率互换怎样才能达到相同的效果？ 想要付固定利息；可以通过发行浮动利率债券，付浮动利息同时进入利率互换（付固定收浮动）来构造。付浮动，收浮动正好抵消。