All of the following observations concerning off-balance-sheet arrangements are true, EXCEPT:
a. A common use is to allocate risks among third parties.
b. The might include structured finance or special purpose entities.
c. They are often used to engage in leasing, hedging, or research and development services.
d. They are considered illegal under SEC guidelines.
d
FEEDBACK: a. Incorrect.
b. Incorrect.
c. Incorrect.
d. Correct.
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