The Model Code Is Clear on "Position Parking

The Model Code is clear on "position parking". What does it say?

A) The parking of deals or positions with any counterparty is discouraged
B) The parking of deals or positions with any counterparty should be forbidden
C) The parking of deals or positions should be subject to a clear policy laid down in writing by senior management
D) In jurisdictions where position parking is allowed, prior approval should be sought from the regulator