NO.PZ2016082406000079
问题如下：
Credit provisions should be taken to cover all of the following except
选项： Nonperforming
loans
The expected loss of a loan portfolio
C.An amount equal to the VAR of the credit portfolio
D.Excess credit profits earned during below-average-loss years
解释：
ANSWER: C
Credit provisions should be made for actual and expected losses. Capital, however, is supposed to provide a cushion against unexpected losses based on VAR.
D选项是说，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
