Off-balance-sheet arrangements required to be disclosed in Form 10-K include all the items below except:

Question

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Off-balance-sheet arrangements that need to be disclosed in Form 10-K typically include unconsolidated variable interest entities, supplier and customer agreements, and lease agreements. Bank loans, however, are not considered off-balance-sheet arrangements as they are directly recorded on the balance sheet of the company.

Off-Balance-Sheet Arrangements Required to Be Disclosed in Form 10-K Include