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ABC has reported gearing percentages of 33% in 20X2 compared with 25% in 20X1 in its group accounts: Which of the following statements concerning the net assets and financing structure of ABC is a plausible reason for the increase in gearing in ABC's own set of accounts? A. ABC has acquired an interest in an associate which is highly geared. B. The company has entered into agreements to acquire a substantial proportion of non-current assets by finance leases in the future. C. ABC sold a property to a bank and has an option to repurchase within 8 years. D. The company has guaranteed loans made by banks to some of its subsidiaries. |