NO.PZ2019070901000101
问题如下:
Which of the following would be included in Tier 2 capital ?
选项:
A.debt subordinated to depositors with an original maturity of 10 years, cumulative preferred stock and loan loss provision.
B.both debt subordinated to depositors with an original maturity of 3 years and cumulative preferred stock
C.debt subordinated to depositors with an original maturity of 10 years and cumulative preferred stock but not loan loss provision.
D.
all the above are incorrect.
解释:
A is correct.
考点:Tier 2 capital
解析:2级资本又称gone concern capital,累计优先股,5年以上的次级债和损失准备金都属于2级资本。
记得在前面一个题说specific provision是不包含在risk capital中的,那这里的loan loss provision为什么就包含呢?不都是损失准备金吗?