问题如下:
Credit provisions should be taken to cover all of the following except
选项: Nonperforming
loans
The expected loss of a loan portfolio
C.An amount equal to the VAR of the credit portfolio
D.Excess credit profits earned during below-average-loss years
解释:
ANSWER: C
Credit provisions should be made for actual and expected losses. Capital, however, is supposed to provide a cushion against unexpected losses based on VAR.
为什么D是正确的,请老师提点