Banks must establish and maintain effective risk management and control processes over its DCCs and DSAs, including:

[answerhappygod]

Banks must establish and maintain effective risk management and control processes over its DCCs and DSAs, including:

A. Appropriate recognition and financial reporting of income, expenses, assets, and liabilities
B. Appropriate treatment of losses associated with these products
C. Assessment of the adequacy of its internal controls and risk mitigation activities
D. Before entering into a contract, the bank must obtain the customer"™s written affirmative election to enter into the contract and written acknowledgement of the receipt of the disclosures