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So far I've been able to pass around everything I find to my alts, even stuff I equipped and used for a time. I'm not sure if it's bound to account, or there's just no binding (or very little) in the game.
thanks Sera for the reply, but it does not help us with the specific question on boe in my experience up to lvl 22, only the set item i had was boe and it is those specific items we'd like the get the info before we make the purchases