问题如下：
Which of the following would be included in Tier 2 capital ？
选项：
A. debt subordinated to depositors with an original maturity of 10 years, cumulative preferred stock and loan loss provision.
B. both debt subordinated to depositors with an original maturity of 3 years and cumulative preferred stock
C. debt subordinated to depositors with an original maturity of 10 years and cumulative preferred stock but not loan loss provision.
D. all the above are incorrect.
解释：
A is correct.
考点：Tier 2 capital
解析：2级资本又称going concern capital，累计优先股，5年以上的次级债和损失准备金都属于2级资本。
loan provision 更接近tier1里面的general reseve ，还是tier 2里的 general provision 。以及原因？
