NO.PZ2019070901000093
问题如下：
Which of the following statement about Basel III is correct？
I. Tier 1 capital includes common equity including retained earnings and non-cumulative perpetual preferred stock (additional Tier 1 capital, part of total Tier I capital).
II. Tier 1 capital does not include goodwill, deferred tax assets, changes in retained earnings arising from securitized transactions, or changes in retained earnings arising from the bank's credit risk, called debt value adjustment(DVA) .
III. Tier 1 capital is adjusted downward to reflect defined benefit pension plan deficits but is not adjusted upward for surpluses.
IV.Tier 2 or supplementary capital includes debt subordinated to depositors with an original maturity of five years or more.
选项：
A.I,II,III and IV.
B.I,II and IV.
C.I and IV.
D.II and IV.
解释：
A is correct.
考点：巴塞尔协议3对capital的定义
解析：Tier 1 capital 包括普通股权，包括留存收益（称为一级股权资本或核心一级资本）和非累计永久优先股（额外一级资本，一级资本总额的一部分）。 一级资本不包括商誉，递延所得税资产，证券化交易产生的留存收益变动，或银行信用风险产生的留存收益变动。
同时，对DB plan里的赤字部分，Tier 1 capital要进行下调，但是对盈余不会上调。
Tier 2 包含了5年及以上的次级债务，和一些优先股（比如累计优先股）等。
Tier 3被删除了。
c选项：tie 1 对db plan的调整在讲义的哪里
