With regard to fixed and floating interest rates, which of the following statements are correct?

A.Borrowing at a fixed rate is better for budget execution and decision making.

B.Floating rate is usually calculated based on the base rate.

C.Since the interest rate is agreed at the beginning of the period, there is no risk in borrowing at a fixed interest rate.

D.When the market interest rate fluctuates greatly, banks prefer to lend at a fixed rate.

E.A floating rate is an interest rate that is subject to change at any time.

E.The fixed interest rate is fixed for both parties, so it is a better way to contract interest rates than the floating rate.

正确答案：Borrowing at a fixed rate is better for budget execution and decision making.；Floating rate is usually calculated based on the base rate.