Which of the following characteristics of a public sector entity is unique to a government not-for-profit organization, according to the CPA Canada Public Sector Accounting Handbook?

A. It has been delegated the financial and operational authority to carry on a business.

B. It can, under normal circumstances, maintain its operations and meet its liabilities from revenues received from sources outside of the Government Reporting Entity.

C. It is a separate entity with the power to contract in its own name and that can sue and be sued.

D. It has counterparts outside the public sector.