Which closing activities are used in external reporting as per SAP best practices? Note: There are 2 correct answers to this question.

Which closing activities are used in external reporting as per SAP best practices? Note: There are 2 correct answers to this question.
A . Perform valuations of open items in foreign currency.
B . Execute the plan cost center assessment cycle.
C . Reclassify receivables and payables
D . Update product cost estimates.

Answer: B,C