Economically Speaking, OBS Activities Are Contractual Claims That

Economically speaking, OBS activities are contractual claims that

A) may or may not occur.
B) if the contingency does occur, the asset or liability is transferred onto the FI's balance sheet.
C) impact the economic value of the equity.
D) if the contingency never occurs, there is virtually no economic meaning to the OBS activity.
E) all of the above.