A major type of risk that banks face is credit risk or the failure of a counter-party to perform according to a contractual arra

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问题     A major type of risk that banks face is credit risk or the failure of a counter-party to perform according to a contractual arrangement. This risk applies not only to loans but also to other on-and-off balance sheet exposures such as guarantees, acceptances and securities investments. Serious banking problems have arisen from the failure of banks to recognize impaired assets, to create reserves for writing off these assets, and to suspend recognition of interest income when appropriate.  
"Balance Sheet" means the statement on which a bank’s assets and liabilities are listed.

选项 A、Right
B、Wrong
C、Doesn’t say

答案A

解析 从文中第二句后半部分other on-and-off balance sheet exposures such as guarantees, acceptances and securities investments. 可以倒推出来。资产负债表外业务没有涉及资产和负债,那么资产负债表就应该包含资产和负债。on-and-off balance sheet资产负债表内外,balance sheet。
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