问题如下：
Which of the following statments is incorrect?
选项：
A.John Rusnak at Allied Irish Bank lost USD 700 million by trading in foreign currencies and managed to conceal his losses by creating fictitious option trades.
Kweku Adoboli at UBS lost about USD 2.3 billion by taking unauthorized speculative positions in stock market indices.
Jérôme Kerviel at Société Générale lost about USD 7 billion by speculating on equity indices while giving the appearance of being an arbitrageur.
Nick Leeson at Barings Bank lost about USD 1 billion by disguising a borrowing as a futures contract and hide the size of its borrowings from investors and lenders.
解释：
The statement in D is incorrect.
Nick Leeson at Barings Bank lost about USD 1 billion by making unauthorized large bets on the future direction of the Nikkei index and managed to hide his losses from his superiors for some time.
没有理解这道题的考点，请老师解释一下，谢谢
