Which of the below statements is NOT true about the ROA on a loan? A. Credit risk may be the most important factor affecting the return on a loan. B. Compensating balances reduce the effective cost of loans for the borrower. C. Compensating balances represents the portion of the loan that must be kept on deposit at the bank. D. Compensating balance requirements provide an additional source of return for the lending institution. A B C D All of the above are true