Discussion
As per Bank's definition, SMEs include :
Answer: C
The paper's key is Manufacturing Units and Business Units under SBF and C & I units.
Small and medium enterprises are not limited to factories: a bank's SME segment covers manufacturing units and units in trade and services. The first, second and fourth options each name only one kind of unit ('only'), so they leave out part of the segment. The third is the only option that covers both manufacturing and business units.
The question does not say which bank's definition it uses, and SBF and C & I are not expanded, so I could not check the wording against a bank's own definition; the answer rests on the key and on the 'only' elimination.
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