Which one of the following does the Basel I Accord fail to take into consideration?

Comprehensive and Detailed In-Depth Explanation:

Basel I (1988) focused on credit risk with a simple risk-weighting system (e.g., 0% for OECD government bonds, 100% for corporates) but did not account for:

B:The maturity of exposures, as risk weights were static and not adjusted for tenor (a limitation addressed in Basel II’s IRB approach).

A:It explicitly set capital requirements for OECD bonds (0%), so this is considered.

C:It linked credit risk to capital via risk-weighted assets (RWA), so this is addressed.