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嗯 · 2023年08月16日

为何OCI的影响不如RE

* 问题详情,请 查看题干

NO.PZ202304050100009602

问题如下:

(2) Using Exhibits 1 and 2, the greatest effect on the improvement in the common equity tier 1 ratio from 2017 to 2018 is best explained by the:

选项:

A.

increase in retained earnings.

B.

increase in risk-weighted assets.

C.

decrease in accumulated other comprehensive income.

解释:

The common equity tier 1 ratio is Common equity tier 1 ÷ Risk weighted assets. The increase in retained earnings, with a growth rate of 9.9%, had the greatest effect on the improvement in the common equity tier 1 ratio as shown in the table below. Although the percentage decrease in the negative amount of accumulated other comprehensive income was larger, at 11.3%, it is on a much smaller base and, therefore, would have had a smaller effect. The risk-weighted assets increased, which would decrease the ratio because it is the denominator.

Change in Components of the Common Equity Tier 1 Ratio (in $ thousands)


明明看比例的话,OCI下降的比RE上升的多,那还是说比较上升、下降的差值不看比例呢

2 个答案
已采纳答案

王园圆_品职助教 · 2023年08月16日

同学你好,这里题目解析已经说了哦“Although the percentage decrease in the negative amount of accumulated other comprehensive income was larger, at 11.3%, it is on a much smaller base and, therefore, would have had a smaller effect. ”因为虽然OCI变小的比例更大,但是OCI本身的金额相较于RE太小了,所以对于tire 1 Equity的整体影响就没有RE这么大了

我们可以具体计算一下,OCI的变动是+3700,相较于整体tier 1 equity的变化146300,tier 1 equity的变化,贡献度是3700/146300 = 2.53%

同理计算RE对tier 1 equity的变化tier 1 equity的变化,贡献度是133600/146300 = 91.32%

所以不仅要看这个数值自身的变化比例,更重要的是看实际对整体tier 1 equity的贡献度是大是小哦


嗯 · 2023年08月17日

那就是遇见类似的题,需要比较不同变量的变化值与被比较的变量的变化值的比例,选择占比大的变量对吧

王园圆_品职助教 · 2023年08月17日

是的同学,你的理解很正确