जब कोई वाणिज्यिक बैंक सावधि ऋण (टर्म लोन) के अनुरोध का मूल्यांकन करता है, तो ऋण अवधि के दौरान ऋण चुकाने (ब्याज और मूलधन) की उधारकर्ता की भावी क्षमता का आकलन करने के लिए कौन सा दस्तावेज़ सबसे महत्वपूर्ण होता है?

Given below are two statements, one labeled as Assertion and the other as Reason. Analyze them and choose the correct option. Assertion: In a Term Loan appraisal, a high Debt Service Coverage Ratio (DSCR) is always a positive indicator of the borrower's credit strength and should lead to an immediate approval of the credit facility. Reason: The DSCR measures the margin of safety available to the bank for the repayment of principal and interest, and a ratio significantly above 2.0 indicates that the project can withstand substantial fluctuations in its operating cash flows.