[单选题]
Which of the following are examples of transactions which could be used to create “off balance sheet finance”? (1) Sale and repurchase arrangements(2) Factoring of debts(3) Warranty provisions(4) Consignment inventories
A .1, 2 and 3
B .2, 3 and 4
C .1, 3 and 4
D .1, 2 and 4
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