Which of the following are the off-balance sheet source(s) of finance? A. Securitisation B. Factoring…

Off-balance sheet sources of corporate finance allow a firm to raise funds or use assets without recording a corresponding traditional debt liability on its balance sheet. These include (A) Asset Securitisation, (B) Non-recourse Factoring, (C) Forfaiting of export receivables, and (D) Operating Leases (under traditional accounting standards). Credit rating (E) is an evaluation service, not a financing source (A, B, C and D only).