NO.PZ2019070901000106
问题如下:
Tier 1 capital is used for absorbing losses. Which statement is least accurate about Tier 1 equity capital?
选项:
A.Investors of the common shares must have a residual claim to the assets.
B.Among all the components of capital, the Tier 1 equity capital's requirements are the most rigorous.
C.Tier 1 equity capital must be 4.5% of risk-weighted assets at all times.
D.The major component of tier 1 equity capital is preferred stock.
解释:
D is correct.
考点:Tier 1 capital
解析:
一级资本中普通股主要由普通股再加上留存收益(而不是优先股)构成,选项D错误。
A的意义是什么?像债权也有追索权,所以只是说了一下普通股也是有追索权的,只不过是优先顺序对比债权是最最最后面的吗?