Which of the Following Statements Is True

Which of the following statements is true?

A) Credit-risk adjusted assets are on-balance-sheet assets only whose values are adjusted for approximate credit risk.
B) Credit-risk adjusted assets are off-balance-sheet assets only whose values are adjusted for approximate credit risk.
C) Credit-risk adjusted assets are on- and off-balance-sheet assets whose values are adjusted for approximate credit risk.
D) Credit-risk adjusted assets are on- and off-balance-sheet assets whose values are adjusted for approximate credit risk of the FI.