Regulations Governing The Establishment Criteria and Administration of The Industrial Bank Article 14

The calculation base mentioned in Subparagraphs 1 to 3, Paragraph 1of the preceding Article means the balance after deducting the following items from the industrial bank's net worth as of the end of the preceding fiscal year. If, however, there is a cash capital increase in the industrial bank during the year, the amount of the cash capital increase is allowed to be included in the calculation base and the base date of the computation shall be the date of acquiring the capital attestation certificate. In the same way, the amount of the cash dividends issued by the industrial bank during the year shall be deducted from the calculation base on the date of cash dividend distribution. 1.For an industrial bank which possesses a long-term investment in other banks or holds shares of other banks for one year or above, the items for deduction mentioned in Paragraph 1 are the net book amount of the industrial bank's investments at the end of the preceding fiscal year and the original cost of the newly added long-term investment in other banks in the current year. This provision does not apply to the amount of money of the industrial bank's investment in an overseas subsidiary bank. 2.For any of other enterprises, other than a bank, which are invested by an industrial bank pursuant to Article 8, the items for deduction mentioned in Paragraph 1 are the net book amount of the enterprise's investments at the end of the preceding fiscal year and the original cost of the newly added investment in the said enterprises in the current year. Reaching a certain rating or above granted by a rating agency recognized by the Commission, as mentioned in Subparagraph 3, Paragraph 1 of the preceding Article means that the said rating meets any of the following requirements: 1.A short-term credit rating from Standard & Poor's of A-3 or above, or a long-term rating from the said company of BBB- or above.2.A short-term rating from Moody's Investors Service of P-3 or above, or a long-term credit rating from the said company of Baa3 or above.3.A short-term rating from Fitch, Inc. of F3 or above, or a long-term rating from the said company of BBB- or above.4.A short-term rating from Taiwan Ratings Corp. of twA-3 or above, or a long-term rating from the said company of twBBB- or above.5.A short-term rating from Fitch Ratings Limited, Taiwan Branch of F3 (twn) or above, or a long-term rating from the said branch of the company of BBB- (twn) or above.6.A short-term rating from Moody's Taiwan Corporation of TW-3 or above, or a long-term rating from the said company of Baa3.tw or above.