Question
Which of the following are off-balance sheet item in the
balance sheet of a bank or financial institution? i. Letter of credit ii. Bank Guarantee iii. Buyer’s credit iv Derivative contractsSolution
Off balance sheet (OBS) items refer to assets or liabilities that do not appear on a company's balance sheet but that are nonetheless effectively assets or liabilities of the company. In letter of credit, bank guarantee and derivative contracts there is no direct exposure by the bank, but in case of contingency there may a liability for the bank.
From the given answer figures, select the one in which the question figure is hidden/ embedded.
Select the option figure which is embedded in the given figure. (Rotation is not allowed).
Select the option which is embedded in the given figure (rotation is not allowed).
Select the option figure that is embedded in the given figure (rotation is Not allowed).
From the given answer figures, select the one in which the question figure is hidden/embedded.
From the given answer figures, select the one in which the question figures is hidden.
From the given answer figure select the one in which the question figure is hidden/embedded in the same direction.
Find out the alternative figure which contains the given figure as its part.
Select the option in which the given figure is embedded (rotation is not allowed)
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