Creative accounting measures are often aimed at reducing gearing,Which of these is NOT a measure which can be used to reduce (or not increase) gearing?
A.
Renegotiating a loan to secure a lower interest rate
B.
Treating a lease as a short-term rental agreement
C.
Repaying a loan just before the year end and taking it out again at the beginning of the next year
D.
'Selling' an asset under a sale and leaseback agreement