Which of the Following Is True About Reverse Repurchase Agreements

Which of the following is true about reverse repurchase agreements?

A) They are securities purchased under agreements to resell.
B) They account for less than 5 percent of assets of broker-dealers.
C) They amount to 40.8 percent of total liabilities and equity of broker-dealers.
D) They are treated as liabilities.
E) They are securities temporarily lent in exchange for cash received.