Which of the Following Statements Regarding a Public Sector Entity's

Which of the following statements regarding a public sector entity's net debt is FALSE?

A) The measure of net debt is an indicator of a public sector entity's financial position.
B) Required under the PSA reporting framework, it is an indicator of financial capacity or constraints facing the public sector entity.
C) A net debt position is effectively a 'lien' on the public sector entity's financial capacity.
D) The entity's future revenue requirements are not constrained by obligations associated with past decisions and events.