Consider a bank's statement of financial performance.

Which of the following statements is NOT correct?

	A.	The part of the profit that is not distributed as dividends is retained profits.
	B.	The realized capital gains on available-for-sale securities is recorded in non-interest income.
	C.	The building up of lending provisions lowers profit.
	D.	Write-off of loans in absence of lending provisions is recorded as a negative income in non-interest income.
	E.	Non-interest income are usually larger than non-interest expenses.