Off-balance sheet (OBS) activities refer to assets or liabilities that do not appear on a company's balance sheet. Those activities are still the assets and liabilities for the company although they are not recorded on the balance sheet.

(i) Discuss ONE advantage and ONE disadvantage of supporting to include OBS activities. Justify your answer with the support of journal article(s).

(ii) Provide and explain ONE relevant case scenario for the mentioned advantage and disadvantage respectively.