Which of the following does not demonstrate evidence regarding the ability to consummate a refinancing of short-term debt?

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Which of the following does not demonstrate evidence regarding the ability to consummate a refinancing of short-term debt?

a. Management indicated that they are going to refinance the obligation.
b. Actually refinance the obligation.
c. Have capacity under existing financing agreements that can be used to refinance the obligation.
d. Enter into a financing agreement that clearly permits the entity to refinance the obligation.

Answer: Management indicated that they are going to refinance the obligation.

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