Which of the following is False about derivatives? A.Derivative positions are not reported on the company's balance sheet, and any gain or loss of derivatives are reported in the income statement B.Derivative can be used to increase (as well as to decrease) a firm's risk exposure C.The value of derivatives depends on the change in value of its underlying D.The most common type of derivatives have underlying related to interest rates, commodity prices, and foreign exchange rates COA B D