问题如下：
An entity choosing to accept a risk exposure may:
选项：
A.buy insurance.
B.enter into a derivative contract.
C.establish a reserve fund to cover losses.
解释：
C is correct.
Risk acceptance is similar to self-insurance. An entity choosing to self-insure may set up a reserve fund to cover losses. Buying insurance is a form of risk transfer and using derivatives is a form of risk-shifting, not risk acceptance.
risk transfer是指将风险转移出去，改变风险承担对象，比如让保险公司承担风险，risk shifting是指将某种风险转换成另一种风险，比如用衍生品把信用风险转换成流动性风险？是这样理解吗，有没有哪里理解错了
