Answer:
a. shifts some of the risk to the buyer
Explanation:
Selling receivables shifts some of the risk to the buyer. There are risks involved in financing trade receivables of which one of them is 'credit risk'
Credit risk: This risk affects the buyer because it relates to the risk that the receivables does not eventually get paid or part of it ending up as uncollected bad debts.
Hence buyers of receivables adopt some of the risk attached to receivables generally which obviously is the credit risk of the amount due not being settled or being partly settled.
