Which among the following is NOT a part of Tier-I capital?

Which among the following is NOT a part of Tier-I capital?
[A]Issued Capital
[B]Fully Paid-up Capital
[C]Disclosed Reserves
[D]Undisclosed Reserves

Undisclosed Reserves
Tier 1 mainly includes permanent shareholders’ equity (which includes issued and fully paid ordinary shares / common stock and perpetual non-cumulative preference shares) and disclosed reserves (or profits created or increased by appropriations of retained earnings or other surplus, e.g.: share premiums, retained profit, general reserves and legal reserves). On the other hand, Tier-II includes undisclosed reserves and other subordinate capital.

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