选项B在哪里

问题如下：

The following propositions are all about BHCs. Which of the following options is the most correct?

选项：

A.

BHC's internal control policy requires BHC's senior management to provide sufficient information to the board of directors to enable the board to understand the risk exposure of BHC.

B.

The Federal Reserve's Capital Plan Rule requires BHCs to maintain an effective process for assessing capital adequacy for BHCs with total consolidated assets of $100 billion or greater.

C.

Changes in policy content such as dividend policy and repurchase agreements will not be reflected in the capital policy of BHCs.

D.

Capital contingency plans such as the suspension of repurchase agreements and the reduction of dividends are all important parts of BHCs' capital policy.

解释：

D is correct.

考点：BHCs

解析：D选项：BHC的压力测试和情景分析，包含为BHCs设计的许多情景，比如说对手方违约等。所以D选择正确。

A选项：A选项的内容并不在internal controls policy中，而是在政府政策中。

B选项：数字错了，应该是50billion及以上。

C选项：capital contingency plans 比如说回购协议的暂停、股利的减少等，都是BHCs资本政策的重要部分。