Which of the following statement is TRUE.

A. None of the listed options is correct.

B. OBS market contracts risk adjusted calculations require the calculation of a conversion factor to create credit equivalent amounts for all on- balance sheet transactions

. C. OBS market contracts risk adjusted calculations must not exceed risk weighted assets for on-balance sheet.

D. OBS market contracts risk adjusted calculations are nearly always equal zero because the exchange over which the contract initially traded assumes all of the risk.