开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

tristabo · 2025年03月11日

Specific provision

  1. FRM II
  2. Basel Accord

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：

A.

30.81%

B.

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.

这个题目里提到specific provision具体指什么? 为什么不能理解成loan loss provision 算成tier 2?



添加评论
1 个答案

李坏_品职助教 · 2025年03月11日

嗨，从没放弃的小努力你好：


tier 2里面包含的是Genral loan provision。


而specific provision属于特别计提，有大概率会由某些个别的坏账抵消掉。所以这个specific provision不能计入资本里面。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 0

    关注

  • 3

    浏览
相关问题

NO.PZ2016072602000046问题如下 Consir the following financita for a bank, in millions of llars: shareholrs5 fun: 627.4; retaineearnings: 65.6; unsclosereserves: 33.5; gooill: 21.3; subornatebt: 180.0; specific provisions: 11.7. The ratio of tier 2 to tier 1 capitis: 30.81% 31.78% 33.53% 34.03% B is correct. Tier 1 capitconsists of shareholrs5 fun plus retaineearnings, minus goowill, whiis 671.7. Tier 2 capitconsists of subornatebt plus unsclosereserves, or 213.5. The ratio is 31.78%. Specific provisions cannot incluin risk capital, because they are likely to absorbeby specific bloans. ​subornateto positors with originmaturity of 10 years, cumulative preferrestoanloloss provision.

2024-03-11 13:24 1 · 回答

NO.PZ2016072602000046 问题如下 Consir the following financita for a bank, in millions of llars: shareholrs5 fun: 627.4; retaineearnings: 65.6; unsclosereserves: 33.5; gooill: 21.3; subornatebt: 180.0; specific provisions: 11.7. The ratio of tier 2 to tier 1 capitis: 30.81% 31.78% 33.53% 34.03% B is correct. Tier 1 capitconsists of shareholrs5 fun plus retaineearnings, minus goowill, whiis 671.7. Tier 2 capitconsists of subornatebt plus unsclosereserves, or 213.5. The ratio is 31.78%. Specific provisions cannot incluin risk capital, because they are likely to absorbeby specific bloans. 老师specific provisions是指什么资本？专门吸收特别损失的准备金？

2022-11-04 16:11 2 · 回答

NO.PZ2016072602000046 Consir the following financita for a bank, in millions of llars: shareholrs5 fun: 627.4; retaineearnings: 65.6; unsclosereserves: 33.5; gooill: 21.3; subornatebt: 180.0; specific provisions: 11.7. The ratio of tier 2 to tier 1 capitis: 30.81% 31.78% 33.53% 34.03% B is correct. Tier 1 capitconsists of shareholrs5 fun plus retaineearnings, minus goowill, whiis 671.7. Tier 2 capitconsists of subornateplus unsclosereserves, or 213.5. The ratio is 31.78%. Specific provisions cannot incluin risk capital, because they are likely to absorbespecific bloans. 所以generprovision和specific ~ 翻译成中文 哪个是坏账准备呀？难道是综合坏账准备和特殊坏账准备吗？（只学过中文注会的会计人类表示一脸懵逼 蟹蟹蟹蟹

2021-10-30 21:50 1 · 回答

NO.PZ2016072602000046 Consir the following financita for a bank, in millions of llars: shareholrs5 fun: 627.4; retaineearnings: 65.6; unsclosereserves: 33.5; gooill: 21.3; subornatebt: 180.0; specific provisions: 11.7. The ratio of tier 2 to tier 1 capitis: 30.81% 31.78% 33.53% 34.03% B is correct. Tier 1 capitconsists of shareholrs5 fun plus retaineearnings, minus goowill, whiis 671.7. Tier 2 capitconsists of subornateplus unsclosereserves, or 213.5. The ratio is 31.78%. Specific provisions cannot incluin risk capital, because they are likely to absorbespecific bloans. General是可以算作2级资本的，用来抵抗UL的，Specific是只能用来抵抗提前约定好的特殊loss的，是这样吗

2021-03-20 02:52 1 · 回答