Which of the following statements regarding Credit is NOT true?

A. Credit is a measure of the ability of a business to obtain present value in the form of money or guarantee while deferring payment to a definite future time.

B. The process of credit involves identifying risks and taking measures to mitigate and manage those risks.

C. Credit analysis is carried out so that a "calculated risk" decision can be made.

D. When a proper credit evaluation is done, the loan will be fully repaid upon expiry of its tenure.