Which of the following is the reason banks are usually more concerned about downside risk than upside gain?

A.If the firm does poorly, the bank could lose the entire value of its loan, but if the firm does incredibly well, the bank simply gets its loan back plus interest.

B.If the firm does poorly, the bank could lose the entire value of its loan, but if the firm does incredibly well, the bank would also receive higher return.

C.Banks generally are very risk averse and try to minimize any possible level of risk.

D.Banks are highly regulated, and therefore they have to manage their risk very efficiently.