NO.PZ2016072602000046
问题如下:
Consider the following financial data for a bank, in millions of dollars: shareholders5 funds: 627.4; retained earnings: 65.6; undisclosed reserves: 33.5; goodwill: 21.3; subordinated debt: 180.0; specific provisions: 11.7. The ratio of tier 2 to tier 1 capital is:
选项: 30.81%
31.78%
C.33.53%
D.34.03%
解释:
B is correct. Tier 1 capital consists of shareholders5 funds plus retained earnings, minus good-will, which is 671.7. Tier 2 capital consists of subordinated debt plus undisclosed reserves, or 213.5. The ratio is 31.78%. Specific provisions cannot be included in risk capital, because they are likely to be absorbed by specific bad loans.
老师specific provisions是指什么资本?专门吸收特别损失的准备金?