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Sale and repurchase arrangements can be used to disguise the substance of loan transactions by taking them 'off balance sheet'. In this case the legal position is that the asset has been sold but the substance is that the seller still retains the benefits of ownership.Which of the following isNOTa feature which suggests that the substance of a transaction differs from its legal form?
A.
The seller of an asset retains the ability to use the asset
B.
The seller has no further exposure to the risks of ownership
C.
The asset has been transferred at a price substantially above or below its fair value.
D.
The 'sold' asset remains on the sellers premises