An analyst is assessing a company that entered into a take-or-pay contract during the year and also has significant number of operating leases. Which of the following statement is the least accurate? A. The company’s financial statements must be adjusted before the analyst compares this company to other companies in its industry. B. Despite the off-balance sheet nature of take-or-pay contracts and operating leases, an attempt to determine the actual financial position of the company can be garnered from the footnotes. C. The take-or-pay contracts and operating leases mean that this company has much higher business risk than similar companies that do not use off-balance sheet financing techniques.