ACI Dealing Certificate (#189)

For which of the following reasons is the extension of forward contracts at non-current rates is discouraged: i. These could be used to conceal profit or losses. ii. These could be used to perpetrate fraud. iii. These could result in an unauthorised extension of credit. iv. These could result in confusing settlement instructions.

(i), (ii), (iii), & (iv).
(i), (ii) & (iii).
(i) & (iii).
none of the above.