Which one of the following statements regarding interest rate swaps is FALSE? O A. if I currently have a floating rate loan, I can use an interest rate swap to transform the loan to a fixed rate loan. B. They are not used to raise capital. Cifl manage a portfolio of debt (as a liability), and enter a swap where I pay fixed and receive floating, this will increase the duration of my portfolio. D. Today you have entered a swap where you pay fixed and receive floating. If the market yield on the fixed side of the swap rises significantly tomorrow, this will be a benefit to you. E The floating (or variable) cash flow is determined by the floating interest rate that prevails at the time of the cash flow