问题

问题如下：

Which of the following about bearer bonds is least appropriate?

选项：

A.

The ownership of bearer bonds is recorded by either name or serial number.

B.

Most Eurobonds are not issued as bearer bonds.

C.

Bearer bonds are attractive to investors seeking to avoid taxes.

解释：

A is correct.

Trustee does not keep records of the ownership of bearer bonds.

考点：eurobond

解析：Eurobond通常是，在A国家发债募集的资金是以B国家计价的货币。

以前大部分的Eurobond都是不记名债券，现在大部分的Eurobond是记名债券，即registered bonds，故选项B说法正确，不选。

Eurobonds的发行方不需要向监管披露利息支付，所以要不要报税，完全取决于投资者，选项C说法正确，不选。