Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following is not a constraint on the financial statements according to the Conceptual Framework?
Option A:Understandability.
Option B:Benefit versus cost.
Option C:Balancing of qualitative characteristics.

Answer: A