Which of the following statement(s) are correct?

(A) Asset lability management is a mechanism to address the risk arising due to mismatch of assets and liabilities

(B) Non-performing Assets (NPA) must be written off as lose in the financial year in which NPA has been identified.

(C) Undisclosed reserves are included in capital of banks (Tier II) if they represent accumulation of post-tax profits

(D) Bank cannot accept deposits from the public for a period exceeding five years

(E) Hybrid debt capital instruments may be included in Tier II capital

Choose the correct answer from the options given below: