Which of the Following Instruments Satisfy the Conditions to Offset

Multiple Choice

Which of the following instruments satisfy the conditions to offset a financial asset and a financial liability?

A) Several financial instruments that are passed as a single financial instrument, for example, a synthetic instrument
B) Futures contract
C) Financial assets that are pledged as collateral for a non-recourse liability
D) Financial assets that are set aside in trust by a debtor for the purpose of discharging an obligation without these assets being accepted by the creditor in settlement of the obligation.
E) None of the given answers