以下说法不正确的是（）。
A.重估储备是指商业银行经国家有关部门批准，对固定资产进行重估时，固定资产公允价值与账面价值之间的正差额部分
B.—般准备是指根据全部贷款余额一定比例计提的，用于弥补尚未识别的可能性损失的准备
C.混合资本债券是指商业银行发行的带有一定股本性质，又带有一定债务性质的资本工具
D.重估储备可以列入附属资本，但是计入附属资本的部分不超过重估储备的60%
参考答案：D
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