问题如下：
Regarding the supervisory backtesting framework of The Basel II Accord, which of the following is incorrect ?
选项：
A. Threre are seven zones in the Basel penalty zones with different plus factors.
B. The smallest multiplicative factor is 3.
C. Record exceptions if the actual loss is greater than the estimated loss.
D. Accumulate the number of expectations over the previous 250 days.
解释：
A is correct.
考点：监管机构回测
解析：回测是要对过去250天的每日loss进行测试，损失超过var就会记1次。
回测中的penalty zone包括三个区域：绿色，黄色和红色。
绿色对应3倍：exception数对应0-4个；
黄色对应3.1-3.9倍，exception数对应5-9个
红色对应4倍，exception数对应10个及以上。
请问D选项，是number of exception 还是 expectation