The Assessment of the Rights and Obligations in an Arrangement $\triangleright$

The assessment of the rights and obligations in an arrangement requires the analysis of which of the following factors?
I II III IV
$\triangleright$ Legal form of the arrangement Yes Yes Yes Yes
$\triangleright$ Other relevant factors and circumstances Yes Yes Yes No
$\triangleright$ Structure of the arrangement No Yes Yes Yes
$\triangleright$ Terms agreed to by the parties in the contract No No Yes No

A) I
B) II
C) III
D) IV