Which statement is false in regard to Smart spreadsheets?

Which statement is false in regard to Smart spreadsheets?
A. Smart Spreadsheets contain all attributes as defined for the Item Class.
B. Smart Spreadsheets can be generated for all the installed languages.
C. Smart Spreadsheets have built-in functionalities to perform multiple validations as data is keyed in.
D. Suppliers can use smart spreadsheets to prepare high-quality data off-line.

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