单选题 Which of the following statements regarding early termination of a forward contract is TRUE?

A、 There is no way to terminate a forward contract early.
B、 A party who enters into an offsetting contract to terminate has no risk.
C、 Early termination through an offsetting transaction with the original counterparty eliminates default risk.

【正确答案】 C

【答案解析】Terminating a forward contract early by entering into an offsetting forward contract with a different counter party exposes a party to default risk. If the offsetting transaction is with the original counter party, default risk is eliminated.