D选项错在哪里

问题如下：

Which of the following best describes one of the major challenges for banks in implementing an effective LTP process?

选项：

A.A decentralized LTP process is recommended to mitigate arbitrage opportunities for different business units.

B.

Illiquid long-term assets should be penalized for increasing liquidity risk.

C.Performance evaluations of business unit managers should be separate from the LTP process.

D.A liquidity management information system (LMIS) should produce and monitor high-quality reports on a quarterly basis.

解释：

实施有效的流动性转移定价（LTP）流程的主要挑战之一是恰当地计算流动性成本，以资助流动性较低的长期资产，并为通过存款创造流动性效益的业务单元提供信贷。

在评价管理者业绩时，应考虑流动性成本、效益和风险。流动性管理信息系统（LMIS）应生成月度报告而非季度报告。

建议采取集中式财务资金监督，以减少业务单元之间的套利机会。