问题如下:
Based on Exhibit 1, Company XYZ’s capital adequacy over the last three years, as measured by the three key capital ratios, signals conditions that are:
选项:
A.mixed.
declining.
improving.
解释:
A is correct.
Company XYZ’s key capital adequacy ratios show mixed conditions. The ratios are calculated as follows:
Common Equity Tier 1 Capital Ratio=Total Common Equity Tier 1 Capital/Total Risk-Weighted Assets
2015 Common Equity Tier 1 Capital Ratio=137,100/1,242,500=11.0%
2016 Common Equity Tier 1 Capital Ratio=142,367/1,282,849=11.1%
2017 Common Equity Tier 1 Capital Ratio=146,424/1,298,688=11.3%
Tier 1 Ratio=(Common Equity Tier 1 Capital+Additional Tier 1 Capital)/ Total Risk-Weighted Assets
2015 Tier 1 Ratio=(137,100+17,600)/1,242,500=12.5%
2016 Tier 1 Ratio=(142,367+20,443)/1,282,849=12.7%
2017 Tier 1 Ratio=(146,424+22,639)/1,298,688=13.0%
Total Capital Ratio=Total Capital/Total Risk-Weighted Assets
2015 Total Capital Ratio=192,900/1,242,500=15.5%
2016 Total Capital Ratio=190,374/1,282,849=14.8%
2017 Total Capital Ratio=191,519/1,298,688=14.7%
The common equity Tier 1 capital ratio and the Tier 1 capital ratio both strengthened from 2015 to 2017, but the total capital ratio weakened during that same period, signaling mixed conditions.
capital adequacy ratio的分子到底是tier 1 capital还是total capital?