Which of the following statements is false?

On average, for commercial banks, return on assets (ROA) is much higher than return on equity (ROE).

Asset utilization is equal to interest income ratio plus noninterest income ratio.

The Federal Financial Institutions Examination Council (FFIEC) prescribes uniform forms for commercial banks to report to regulators.

Large banks net interest margins are usually lower than smaller regional banks net interest margins.

Large banks tend to generate more noninterest income than small banks do.