Which statements are true regarding contracts without release orders?

The correct answer highlights that users can receive directly against the contract. In the context of contracts without release orders, it is important to understand how procurement processes work within SAP Ariba. When a contract is created, it sets the terms and conditions for purchasing specific goods or services. This allows users the flexibility to receive items directly against the established contract, ensuring that procurement adheres to the previously negotiated terms without the need for additional purchase orders in certain scenarios.

The first statement suggests that users can create a contract and immediately make purchases. While it may seem feasible to initiate a purchase after a contract is set up, the procurement process typically requires a more structured approach to ensure compliance and order management, which involves release orders or other purchasing mechanisms.

The third statement about the three-way match is specific to ensuring that all three documents (the purchase order, the receipt, and the invoice) match accordingly to validate the transaction. This process does not inherently occur in situations without release orders, as the three-way match primarily applies to transactions that utilize release orders to capture the details tightly.

Thus, the focus on the ability to receive directly against the contract captures the essential aspect of contracts without release orders, emphasizing a streamlined process while adhering to contract terms.