In which of the following situations is an Australian FI exposed to a depreciation of the euro against the Australian dollar?

A. The FI holds 100 million in assets and 70 million in liabilities.

B. The FI holds 100 million in assets and 100 million in liabilities.

C. The FI holds 70 million in assets and 100 million in liabilities.

D. The FI does not hold any assets or liabilities in euros but considers doing so in the future