kathy sham2020-10-03 00:41:17
Can u explain in detail of all of the four answer in Chinese? last year the explanation in video is better.
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Jenny2020-10-04 19:06:50
同学你好,这道题问的是哪个选项能够增加一级核心资本。goodwill一定要在一级资本中剔除掉,所以d是无关选项;其中DB pension,unrealized loss和foreign currency gain or loss是属于tier 2的,b选项中,股票投资的收益是转入retained in earning里面,所以会增加一级核心资本。这道题目考的比较偏,所以简单了解即可。
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For goodwill - are we reducing (minus value) goodwill in tier one capital ? Or we just simply exclude it ( do nothing )
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Excluded, 简单来说就是计算一级核心资本的时候是不考虑goodwill,不加也不减,是无关项。


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