excess interest cash有这东西么？凑选项的？

问题如下：

Which of the following structures is most likely to limit the extension risk and contraction risk?

选项：

A.

support tranches

B.

excess spread account

C.

excess interest cash

解释：

A is correct.

Support tranches are used to reduce the extension risk and contraction risk. Excess spread account also called excess interest cash is a form of internal credit enhancements to limit credit risk.

考点：Support tranches

解析：Support tranches用于降低扩张风险和收缩风险，故选项A正确。超额利差账户又称超额利息现金，是一种内部信用增强形式，用来降低信用风险。