The calculation method of excess loan loss reserve is to subtract the balance of non-performing loans from the loan loss reserve corresponding to the current banking provision coverage ratio, and the rest is included in the secondary capital or secondary capital of commercial banks.

850-300 = 50 billion yuan

If a commercial bank uses the weight method to measure credit risk-weighted assets, the excess loan loss reserve can be included in tier 2 capital, but it shall not exceed 65,438+0.25% of the credit risk-weighted assets.

40,000 *1.25% = 50 billion yuan.

550 >500

Therefore, the amount of excess loan loss reserve included in tier 2 capital under the weight method is 50 billion yuan, and A should be selected.

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