单选题:我国现阶段商业银行取得基金托管资格,应当具备的条件不包括(  )。

题目内容:
我国现阶段商业银行取得基金托管资格,应当具备的条件不包括(  )。 A.最近3个会计年度的年末净资产均不低于3亿元人民币
B.净资产和资本充足率符合法律规定
C.取得基金从业资格的专职人员达到法定人数
D.有安全高效的清算、交割系统

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