Which of the following statements is correct?

A. A restricted current asset investment policy refers to a policy under which firms hold relatively large amounts of current assets.

B. If a company follows a current asset financing policy of "matching maturities," this means that it matches its use of common stock with its use of long-term debt as opposed to short-term debt.

C. Working capital represents the fixed assets a firm uses to support its operations.

D. If a company follows an aggressive financing policy, long-term debt and equity might be used to finance temporary current assets.

E. Net working capital is defined as current assets minus current liabilities.