Banks with a large number of retail customers often face complex balance sheet management issues due to the varied behaviors and preferences of retail customers. While attracting and retaining these customers often involves offering products with unique features, it is also true that the pricing of retail products is influenced more by marketing considerations rather than prevailing market prices. Additionally, retail customer behavior often deviates from the contractual terms, making the management of such operations challenging. Therefore, option A is incorrect because retail banks must balance both contractual obligations and relationship considerations.

Implementing a successful RCSA program requires thorough preparation. This includes interviewing participants, stakeholders, and support functions before launching the RCSA to ensure it is well designed and effectively addresses all relevant risks and controls.