Consider the following statements regarding the recently released Reserve Bank of India "Treatment of Wilful Defaulters and Large Defaulters Directions, 2023": 1. The directions are applicable to all regulated entities including NABARD, SIDBI and EXIM Bank. 2. A wilful-default borrower needs to be reviewed and finalised within six months of an account being classified as a non-performing asset (NPA). 3. A lender cannot proceed against a guarantor without exhausting remedies against the principal debtor. How many of the statements given above are correct?