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滴滴姐姐~ · 2021年10月30日

specific provision

  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.

所以general provision和specific ~ 翻译成中文 哪个是坏账准备呀？难道是综合坏账准备和特殊坏账准备吗？（只学过中文注会的会计人类表示一脸懵逼 蟹蟹蟹蟹

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1 个答案

李坏_品职助教 · 2021年10月31日

嗨，爱思考的PZer你好：


“Specific provisions cannot be included in risk capital, because they are likely to be absorbed by specific bad loans.”


specific类似于针对某些坏账特定的准备金，和会计上的坏账准备是俩概念。FRM不会考察会计知识，所以只要知道specific provision不能包括在risk capital里就可以了

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NO.PZ2016072602000046问题如下 Consir the following financita for a bank, in millions of llars: shareholrs5 fun: 627.4; retaineearnings: 65.6; unsclosereserves: 33.5; gooill: 21.3; subornatebt: 180.0; specific provisions: 11.7. The ratio of tier 2 to tier 1 capitis: 30.81% 31.78% 33.53% 34.03% B is correct. Tier 1 capitconsists of shareholrs5 fun plus retaineearnings, minus goowill, whiis 671.7. Tier 2 capitconsists of subornatebt plus unsclosereserves, or 213.5. The ratio is 31.78%. Specific provisions cannot incluin risk capital, because they are likely to absorbeby specific bloans. ​subornateto positors with originmaturity of 10 years, cumulative preferrestoanloloss provision.

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