问题如下图：
不明白B选项的具体意思
选项：
A. 
B. 
C. 
解释：
NO.PZ2016012102000158问题如下Whiof the following statements about a bonissuer is least likely correct? A.In the financistatements, the bonissuers sclose the amount of thmatures in eaof the next five years. B.In the financistatements, the bonissuers sclose collaterpleesecurity in the fault event. C.In the financistatements, the bonissuers sclose the market interest rate on the balansheet te. C is correct.In the financistatements, the bonissuers typically sclose the amount of thmatures in eaof the next five years ancollaterpleesecurity in the fault event, but they not sclose the market interest rate on the balansheet te.考点债券发行人需要披露的财务信息财务报表中，债券发行人通常都需要披露将于未来5年内到期的债务金额以及作为违约担保的抵押品情况，但是发行人无需披露资产负债表日的市场利率。所以A和B是正确的。解析债券发行人使用实际利率(effective interest rate metho对债券进行后续计量，不受后续市场利率变化的影响,所以没有必要披露资产负债表日的市场利率。 如题
C正确的话 是发行时的利率，也需要披露的吧？
ABC说的什么请问？
