Please indicate which items appearing on the following financial statements would be classified under the terms of the Basel Agreement as ( a ) Tier 1 capital or ( b ) Tier 2 capital.

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Allowance for loan	Subordinated debt capital
and lease losses	instruments with an original average
Subordinated debt under	maturity of at least fi ve years
two years to maturity	Common stock
Intermediate-term	Equity notes
preferred stock	Undivided profits
Qualifying noncumulative	Mandatory convertible debt
perpetual preferred stock	Minority interest in the equity
Cumulative perpetual preferred	accounts of consolidated
stock with unpaid dividends	subsidiaries

Tier 1	Tier 2
Qualifying noncumulative Preferred stock	Allowance for loan and lease losses
Common stock	Intermediate term preferred stock
Undivided profits	Cumulative perpetual preferred Stock with unpaid dividends
Minority interest in the equity Accounts of consolidated subsidiaries	Subordinated debt capital Instrument with an original Maturity of at least 5 Years
	Equity notes
	Mandatory convertible debt

Question 15.P.2: Please indicate which items appearing on the following finan...

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