可以解释一下B选项吗？

问题如下：

Which of the following statements about subprime mortgages is least accurate?

选项：

Subprime mortgages are typically floating rate obligations.

Subprime mortgages often use hybrid structures such as 2/28 or 3/27 where the fixed component is for two or three years and the remainder of the term (28 or 27 years) is variable and bears the majority of the interest rate risk.

Subprime mortgages force the lender to bear most of the interest rate risk.

Subprime mortgages are more complicated to analyze than corporate bonds.

解释：

C is correct.

考点：Subprime mortgages

解析：

由于大部分时间是浮动利率，借贷双方都存在利率风险，利率上涨对 lender 有利，利率下降对 borrower 有利。