Which of the following is an example of "off-balance-sheet financing"?

Which of the following is an example of "off-balance-sheet financing"?

1. Non-consolidated subsidiary.
2. Special purpose entity.
3. Operating leases.


a. 1
b. 2
c. 3
d. All of these are examples of "off-balance-sheet financing."


Answer: All of these are examples of "off-balance-sheet financing."