有interest risk是因为双方要借款互换对吧？

问题如下：

Currency swaps are:

选项：

A.

rarely used.

B.

commonly used to manage interest rate risk.

C.

executed by two parties making a series of interest rate payments in the same currency.

解释：

B is correct. Because interest rates and currencies are both subject to change, a currency swap has two sources of risk. Furthermore, companies operating across borders are subject to both interest rate risk and currency risk, and currency swaps are commonly used to manage these risks.

A is incorrect because currency risk is a major factor in global financial markets, and the currency derivatives market is extremely large, as opposed to small.

C is incorrect because a currency swap is executed by two parties making a series of interest rate payments to each other in different currencies, as opposed to the same currency.

中文解析：

B是正确的。货币掉期有两个风险来源：利率变化和汇率变化。此外，跨国经营的公司同时面临利率风险和货币风险，货币互换通常被用来管理这些风险。

A是不正确的，因为货币风险是全球金融市场的一个主要因素，货币衍生品市场是非常大的，而不是很小。

C是不正确的，因为货币互换是由双方以不同的货币向对方支付一系列利率，而不是同一种货币。