选项d是什么意思？问题如下图：
选项：
A. 
B. 
C. 
D. 
解释：
NO.PZ2016082406000079 Cret provisions shoultaken to cover all of the following except Nonperforming loans The expecteloss of a loportfolio amount equto the Vof the cret portfolio Excess cret profits earnering below-average-loss years ANSWER: C Cret provisions shoulma for actuanexpectelosses. Capital, however, is supposeto provi a cushion against unexpectelosses baseon VAR. 说，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。那这多赚到的钱， 我为什么要在信贷拨备里面考虑呢，多赚就多赚呗，我需要考虑的还是接下来的预期损失不是么
Cret provisions shoultaken to cover all of the following except Nonperforming loans The expecteloss of a loportfolio amount equto the Vof the cret portfolio Excess cret profits earnering below-average-loss years ANSWER: C Cret provisions shoulma for actuanexpectelosses. Capital, however, is supposeto provi a cushion against unexpectelosses baseon VAR. 为什么正确的，请老师提点
请问这个知识点在书上哪里有啊？
是很懂，为什么也cover了
