Kinin Osaka Ginko is a Japanese regional bank, focused on retail and mid-sized commercial banking for domestic firms. Kinkin Osaka Ginko's main source of funding is retail deposits denominated in Japanese Yen. Ginko pays its depositors a floating rate of interest based on 6-month Yen Libor. The bank mostly lends to its commercial and retail clients on a fixed rate basis. The Bank's Treasurer, Sam Matsui, is Increasingly concerned with the interest rate mismatch between the firm's funding source and its assets.

10. To transform the bank's fixed rate loans into floating rate loans, Ginko will most likely

A. Buy CDS protection of a portfolio of yen denominated loans

B. Pay the fixed rate on a JPY interest rate swap

C. Change the yen deposit rate from floating to fixed