Which of the following statements is not correct?

A. If the duration gap is positive, assets are more sensitive than liabilities to any change in interest rates.

B. An increase in interest rates will decrease the market value of equity of an institution with a negative duration gap.

C. The net interest margin of an institution with a $0 one-year repricing GAP may still be affected by changes in interest rates because of the spread effect..

D. Institutions with a positive repricing gap and a negative duration gap are exposed to decreases in interest rates.