NO.PZ202304050100009602
问题如下：
(2) Using Exhibits 1 and 2, the greatest effect on the improvement in the common equity tier 1 ratio from 2017 to 2018 is best explained by the:
选项：
A.increase in retained earnings.
increase in risk-weighted assets.
decrease in accumulated other comprehensive income.
解释：
The common equity tier 1 ratio is Common equity tier 1 ÷ Risk weighted assets. The increase in retained earnings, with a growth rate of 9.9%, had the greatest effect on the improvement in the common equity tier 1 ratio as shown in the table below. Although the percentage decrease in the negative amount of accumulated other comprehensive income was larger, at 11.3%, it is on a much smaller base and, therefore, would have had a smaller effect. The risk-weighted assets increased, which would decrease the ratio because it is the denominator.
Change in Components of the Common Equity Tier 1 Ratio (in $ thousands)
OCI是收益应该越高越好
