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B is corrent. In an interest rate swap, two companies exchange their debt servicing obligations on some amount of debt principal. The actual exchange of funds during the agreement is in the form of a net payment from the party owing the greater amount for the period.
A is incorrect. An interest rate swap is not the exchange of interest income of bond investments for the interest expense on the borrowings of the company.
C is incorrect. An interest rate swap is not a sale of a right to borrow at a preferential rate from a financial institution.
D is incorrect. The parties to an interest rate swap deal only with each other. They do not make payments on the debt of the counterparty directly to the bank of the counterparty.