Task: Instance Class Understanding (ontology: Business_Finance/Financial_Industry_Business_Ontology)

Which of the following classes does 'tier 2 capital' belong to as one valid explicit type? Context: supplementary loss-absorbing capital capacity that is considered less secure than Tier 1 capital

A. financial instrument classification code
B. secondary unit
C. trade lifecycle stage
D. Basel III Designation

Answer: Basel III Designation