With no explanation, chose the best option from "A", "B", "C" or "D". of the notes and other documents evidencing plaintiff's loans to Chemical NJ and to any other subsidiary. Plaintiff could not locate, and therefore failed to produce, any of these documents other than its certificate of incorporation. Plaintiff's efforts to obtain from the Comptroller loan documents relating to the Chemical NJ loan were unsuccessful. Although I have some doubt as to the existence of the loan documents, for purposes of this opinion I will assume that proper documentation existed. 3 An amendment to N.J.S.A. 54:10B-2, L. 1975, c. 171, § 1, excluded financial business corporations from the definition, included financial business corporations in the CBT Act, and inserted a definition of financial bus ter-Mainland, 314 N.J.Super. 468, 481-82, 715 A.2d 348 (App.Div. 1998)

A: holding that promises made by the prosecution to a witness in exchange for that witness testimony relate directly to the credibility of the witness
B: holding that a party is not bound by the testimony of a witness it calls
C: holding a party is bound by a concession in his brief
D: holding that agency is bound by its regulations
B.