Which of the following statement best describe a derivative contract ? A. Contractual commitments to make a loan up to a stated amount at a given interest rate in the future B. Contingent guarantees sold by an FI to underwrite the performance of the buyer of the guaranty C. Agreement between two parties to exchange a standard quantity of an asset at a predetermined price at a specified date in the future D. Trading in securities prior to their actual issue E. Loans originated by an FI and then sold to other investors with recourse