A colleague presents four statements about loan commitments under IFRS 9. Which one is wrong?Your answerAA loan commitment left outside the scope also escapes the impairment requirements for the issuer.BA loan commitment designated at fair value through profit or loss remains within the scope of IFRS 9, even though it would be excluded without that designation.CA loan commitment that can be settled net in cash remains within the scope of IFRS 9, even without designation at FVTPL.DA loan commitment granted at a rate below the market rate remains within the scope of IFRS 9.SubmitHint