Complex sentence: It could involve at lease or a separate subsidiary or a contingent liability such as a letter of credit.it also involves loan commitments, futures, forwards and other derivatives, when-issued securities (famous in the US) and loans sold.
Split into simpler sentences: It could involve a lease or a separate subsidiary or a contingent liability such as a letter of credit. It also involves loan commitments, futures, forwards and other derivatives, when-issued securities (famous in the US) and loans sold.