Goods Seller: Montau AG, Frankfurt, Germany Goods Buyer: Jeon Inc., Seoul, Korea Seller on Delivery Date Contract Price: KRW650,000,000 Which of the following types of derivative and underlyings are best suited to hedge Montau’s financial risk under the commercial transaction?

A、
A、 Montau AG should consider a firm commitment derivative with currency as an underlying, specifically the sale of KRW at a fixed EUR price.
B、
B、 Montau AG should consider a contingent claim derivative with the price of the machine as its underlying, specifically an A-series laser cutting machine.
C、
C、 Montau AG should consider a contingent claim derivative with currency as an underlying, specifically the sale of EUR at a fixed KRW price.