The standards and guidance in this Statement do not apply to deposit funds except insofar as a particular deposit fund may be classified as part of a Federal reporting entity or a disclosure may be required due to a fiduciary relationship on the part of a Federal reporting entity toward a deposit fund.

Does it follow that "This statement's standards and guidance only apply to deposit funds in a certain manner. "?
OPTIONS:
[a]. yes.
[b]. it is not possible to tell.
[c]. no.
[a].