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Basic Question 1 of 3
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
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You have a wonderful website and definitely should take some credit for your members' outstanding grades.

Colin Sampaleanu
Learning Outcome Statements
describe key ratios and other factors to consider in analyzing an insurance company.
CFA® 2026 Level II Curriculum, Volume 2, Module 13.