A. off balance sheet risk
B. income statement risk
C. balance of trade risk
D. balance of payment risk
✅ The correct answer is option A.
Risk which arises all activities from contingent liabilities and assets is considered as off balance sheet risk. Off balance sheet refers to items that are effectively assets or liabilities of a company but do not appear on the company’s balance sheet.
Risk which arises all activities from contingent liabilities and assets is considered as off balance sheet risk. Off balance sheet refers to items that are effectively assets or liabilities of a company but do not appear on the company’s balance sheet.