问题如下：
Which of the following statements is not correct regarding total return swaps (TRS)?
选项： A TRS is designed to mirror the
return on an underlying asset like a loan, stock, or even a portfolio of
assets.
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.
你好这里的TRS的payer和receiver是谁的角度。出手有风险资产的人是payer还是receiver？
