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梦梦 · 2025年04月16日

留存收益为什么不算一级资本？

  1. FRM II
  2. Basel Accord

NO.PZ2016072602000046

问题如下：

Consider the following financial data for a bank, in millions of dollars: shareholders5 funds: 627.4; retained earnings: 65.6; undisclosed reserves: 33.5; goodwill: 21.3; subordinated debt: 180.0; specific provisions: 11.7. The ratio of tier 2 to tier 1 capital is:

选项：

A.

30.81%

B.

31.78%

C.

33.53%

D.

34.03%

解释：

B is correct. Tier 1 capital consists of shareholders5 funds plus retained earnings, minus good-will, which is 671.7. Tier 2 capital consists of subordinated debt plus undisclosed reserves, or 213.5. The ratio is 31.78%. Specific provisions cannot be included in risk capital, because they are likely to be absorbed by specific bad loans.

老师，retained earning 留存收益为什么不算一级资本？

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1 个答案

李坏_品职助教 · 2025年04月16日

嗨，从没放弃的小努力你好：


留存收益就是一级资本啊。


一级资本 = 股本627.4 + 留存收益65.6 - 商誉21.3 = 671.7.


二级资本 =  subordinated debt 180 + undisclosed reserves 33.5（这个不是留存收益，是未公布的储备） = 213.5.


那么二级资本 除以 一级资本 = 213.5 / 671.7 = 31.8%， B选项是对的。

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