Which One of the Following Statements Is Most Accurate About

Which one of the following statements is most accurate about financial markets that provide swaps today?

A) No longer are corporations tied to the financial markets of their country of residence.
B) Banks do not like swaps because the associated cash flows are just like those of bonds.
C) The result is that some companies have more difficulty is issuing debt in one currency that in other currencies.
D) Because the cash flows of swaps are not like the cash flows of bonds, banks find it easy to offset their exposures in long-term forward contracts.