19. Which of the following is false? OA) Funding gap is a way to hedge on-balance sheet. B) An advantage of funding gap is that it always considers intervening cash flows other than just the maturities of the assets and liabilities. C) Duration matching is a moving target. D) Duration matching is only accurate for small changes in interest rate due to convexity of fixed income securities. E) Swaps transform a fixed-rate asset or liability into a floating rate one