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lin · 2020年11月01日

问一道题:NO.PZ2016082406000079

问题如下:

Credit provisions should be taken to cover all of the following except

选项:

A.

Nonperforming loans

B.

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

1 个答案

小刘_品职助教 · 2020年11月02日

同学你好,

从做题上,这题建议用排除法做。VaR是unexpected,肯定不对。

理解D的话,这道题在考察credit provision的定义,是公司预估的损失,D选项是指在损失低于平均损失的年份里,所多赚到的钱。这部分钱原本是公司预期会损失掉的,因为是原来预期掉的损失,所以算作是cover掉的。建议由个印象就行,不要纠结这题。