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5 . . Which of the following statements concerning compensating balance agreement's is NOT true ? They reduce the amount of cash available to the

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5 . . Which of the following statements concerning compensating balance agreement's is NOT true ?" "They reduce the amount of cash available to the borrower* b .. . " They' always involve legal restrictions on the cash received C . " They increase the effective interest rate to the borrower : d . "They must be disclosed , in the financial statement's footnotes

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