独立于风险分类是不属于风险分类的意思？

问题如下：

The following statements are about an effective governance structure for overseeing intraday liquidity risk, which of the following statements are NOT correct?

选项：

Oversight of intraday liquidity risk management is integrated into the bank’s overall risk oversight structure.

The intraday liquidity risk management framework follows the industry's three lines of defense model, and treasury is the first line of defense, corporate risk management is the second line of defense and internal audit is the third line of defense.

The leading banks with large volumes of PCS (payment, clearing, and settlement systems) activities take intraday liquidity risk management as part of active risk management.

At leading institutions, intraday liquidity risk is independent from the risk taxonomy.

解释：

考点：对Risk Management, Measurement and Monitoring Tools for Financial Institutions的理解

答案：选项D描述错误，本题选D

解析：

D选项错误，Intraday liquidity risk属于Risk的范畴，正确的表述为：

At leading institutions, intraday liquidity risk is incorporated into the risk taxonomy and is a component of risk self-assessments.