- CFA Exams
- CFA Level I Exam
- Topic 3. Financial Statement Analysis
- Learning Module 13. Analysis of Financial Institutions
- Subject 3. Analyzing a Bank: Non-CAMELS Factors
CFA Practice Question
Out of the following off-balance-sheet items, which one poses the lowest level of risk to a bank?
B. Benefit plans
C. Assets under management
A. Operating leases
B. Benefit plans
C. Assets under management
Correct Answer: A
Investors can easily identify them in the lease footnotes.
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