问题如下：
Which of the following statements is not correct regarding total return swaps (TRS)?
选项：
A. A TRS is designed to mirror the
return on an underlying asset like a loan, stock, or even a portfolio of
assets.
B. The payer pays any depreciation in
the underlying asset to the receiver.
C. The payer pays any dividends or
interest received to the receiver.
D. The receiver is creating a synthetic
long position in the underlying asset.
解释：
B A total return swap transfers both credit and market risk. The payer only pays any appreciation and any dividends or interest connected with the underlying asset. The receiver is responsible to pay the payer any depreciation in the underlying asset.
如果是亏损的话那是receiver要付钱给payer嘛？
