Which of the following statements is TRUE? Select one: A. Basel III accord requires banks to fund at least 80% of their assets with retail deposits B. Basel III requires banks to calculate their risk-weighted assets for credit risk based on the market value of assets because the book value of assets based on historical cost is not realistic. C. Basel III requires banks to convert their on-balance exposures to 'credit equivalent amounts' by using appropriate conversion factors D. Basel III provides regulatory guidelines on loss recognition to account for decrease in asset value promptly E. None of the other options are true