Consider a bank statement of financial position.

Which of the following statement is NOT correct?

	A.	A new charge for bad and doubtful debt decreases net loans.
	B.	Unrealized capital gain on investment securities affects bank's assets but do not affect bank's equity.
	C.	A loan from another bank increases the bank's liabilities and the bank's holding of ESF.
	D.	A change in the market value of available-for-sale securities affects bank's assets and bank's capital reserve.
	E.	A write off of a loan decreases gross loans.