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。
老师累积优先股是2级资本，非累积优先股是一级资本？
这两个不都是优先股可以用来无条件吸收损失吗？
