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【单选题】
根据《非金融企业债务融资工具公开发行注册工作规程》，下列不属于第一类企业条件的是（）。A.
最近3个会计年度未发生连续亏损
B.
最近24个月内无债务融资工具或者其它债务违约或者延迟支付本息的事实
C.
最近12个月内未被相关主管部门采取限制直接债务融资业务等行政处罚
D.
最近36个月内累计公开发行债务融资工具不少于3期，公开发行规模不少于100亿元
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