来自：FRM > 二级 > 电脑版 > Unit15 2023-05-15 20:54
一级资本不是应该包括普通股股东权益、非累积永久优先股、合并子公司的少数股权、已披露的储备金、减去商誉和其他扣除额。
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134****7575
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870天前
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134****7575
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68
上次登录
870天前
Ben 2023-05-16 09:39
致精进的你:
同学你好，是的，其中未披露储备包括有留存收益，参考原版书理解： Under the Basel I framework,Tier 1 capital consists of common equity and disclosed reserves(i.e,retained earnings plus some types of minority interest in subsidiaries)minus goodwill.Later frameworks include a limited amount of non-cumulative per-petual preferred stock. In contrast,Tier 2 capital consists of： · loan loss reserves not already allocated to impairment of particular assets; undisclosed reserves(including some revaluation reserves);and chybrid instruments(ie.unsecuredsubordinatednot redeemable at the investor's beheston which payment default would not precipitate bankruptcy or resolutionand on which interest or dividend payments could be deferred.)
The real talent is resolute aspirations.
真正的才智是刚毅的志向。
