Which following statement is true regarding loan$-$to$-$repayment mismatch?

Potential loan to repayment mismatch can be identified from the balance sheet and notes to the accounts.

Potential loan to repayment mismatch can be identified by reviewing the income statement.

As long as current assets are greater than current liabilities, loan$-$to$-$repayment mismatch will not occur in the next $12$ months.

As long as the company is generating positive cash flow from operations, loan$-$to$-$repayment mismatch will not occur.