问题如下：
The following propositions are all about the risk appetite framework (RAF). Which of the following propositions is wrong?
选项：
A. The risk appetite framework(RAF) should start with a risk appetite statement that covers many aspects including tolerance for post-stress losses and examing the cash flow statement.
B. The risk appetite framework(RAF) is a strategic decision-making tool that represents the firm's core risk strategy.
C. The risk appetite framework(RAF) does not necessarily need to be amended to take advantage of all profitable opportunities.
D. The risk appetite framework(RAF) focuses on which risks the firm is willing and unwilling to take and under what conditions.
解释：
A is correct.
考点：risk appetite framework
解析：RAF是一个公司的核心风险管理策略，但是不是说一定要抓住每一个可以盈利的机会不放。RAF会对公司愿意和不愿意承担的风险以及其情形进行框定。
risk appetite statement主要会从资产负债表展开检查，而不是现金流量表。
请问C为什么是对的？
