NO.PZ2016072602000045
问题如下:
Consider a bank balance sheet with (1) common stock of USD 600,000,000;
(2) unrealized long-term marketable equity securities gain: USD 5,000,000;
(3) allowance in anticipation of possible credit losses: USD 5,000,000;
(4) goodwill: USD 30,000,000.
Based solely on this information, the tier 1 and tier 2 capital numbers are respectively:
选项:
A.USD 595,000,000, USD 45,000,000
B.USD 570,000,000, USD 10,000,000
C.USD 600,000,000, USD 15,000,000
D.USD 630,000,000, USD 20,000,000
解释:
B is correct. Tier 1 capital consists of equity minus goodwill, or USD 570 million. Tier 2 capital includes asset revaluation reserves of $5 million and loan loss reserves of $5 million. For this question, it is sufficient to find the correct number for tier 1 capital.
虽然选出来了,但这个是计算的1级资本,对于2级资本不知道怎么算的