D is corrent. Derivative financial instruments include
| 1. | Interest
rate and foreign currency swaps |
| 2. | Currency
swaps |
| 3. | Interest
rate caps/floors/collars |
Trade accounts
receivable are not financial instruments. Therefore, this answer is
correct.
A is incorrect. Derivative financial instruments include
| 1. | Interest
rate and foreign currency swaps |
| 2. | Currency
swaps |
| 3. | Interest
rate caps/floors/collars |
Trade accounts
receivable are not financial instruments.
B is incorrect. Derivative financial instruments include
| 1. | Interest
rate and foreign currency swaps |
| 2. | Currency
swaps |
| 3. | Interest
rate caps/floors/collars |
Trade accounts
receivable are not financial instruments.
C is incorrect. Derivative financial instruments include
| 1. | Interest
rate and foreign currency swaps |
| 2. | Currency
swaps |
| 3. | Interest
rate caps/floors/collars |
Trade accounts
receivable are not financial instruments. Therefore, this answer is
correct.
