Multinational Enterprises with Projects in Foreign Countries Face Challenges in Evaluating

Multinational enterprises with projects in foreign countries face challenges in evaluating projects that are not usually encountered in a purely home country analysis. These challenges include all except which of the following?

A) Cash flows are often generated in foreign currencies and, because exchange rates often fluctuate over time, the dollar-equivalent amounts are even less certain than the original foreign currency cash flows.
B) Some countries either place restrictions on the amount of money that can be repatriated from the local subsidiary to the parent (or prohibit repatriation of capital and earnings until the operation is liquidated or sold to local investors) , or impose high taxes on funds sent abroad.
C) Estimating the salvage value of equipment in place at the end of the foreign project's life and the residual value of net operating working capital is complicated by the need to calculate a going concern value in addition to a liquidating value.
D) Foreign projects are subject to the whims and political undercurrents of a sovereign host government that may change the rules for repatriating funds at any time, may adopt confiscatory tax policies (or even expropriate local operations of MNEs) , and may change the accounting rules.
E) All of the statements above are challenges encountered in analyzing foreign projects.