Regulations Governing the Consolidated Capital Adequacy of Financial Holding Companies Article 3
The eligible capital of the subsidiary of a financial holding company shall be calculated in the following manner based on the type of business:1.Banks, bills finance companies, securities firms, and insurance companies: The net eligible equity capital, equity capital, or an equivalent calculated according to the relevant regulations governing the capital adequacy requirement for the type of business.2.Trust enterprises, futures enterprises, venture capitals, and financial leasing companies: Calculated by the book value of stockholders' equity carrying net worth.3.Credit card enterprises: Calculated in the same manner as that for banks.4.Foreign financial institutions: Calculated in the same manner as that for trust enterprises, futures enterprises, and venture capitals, unless it is otherwise prescribed by the supervisory authority at where the institution is located.5.Other financial entities: Calculated in the same manner as that for trust enterprises, futures enterprises, and venture capitals, unless it is otherwise approved by the competent authority to use the same method as that for the type of enterprise engaging in related businesses.The statutory capital requirement for the subsidiary of a financial holding company shall be calculated in the following manner based on the type of business:1.Banks: The amount of total risk-weighted assets multiplied by the minimum regulatory ratio in accordance with Regulations Governing the Capital Adequacy and Capital Category of Banks.2.Bills finance companies, securities firms, and insurance companies: The amount or the equivalent amount of total risk-weighted assets, the equivalent amount of operating risk, and risk-based capital multiplied by the minimum regulatory ratio in accordance with regulations governing the capital adequacy requirement for the type of business.3.Trust enterprises, futures enterprises, and venture capitals: 50% of the result of total amount of own assets deducts tax receivable (including tax refund receivable) and pre-paid taxes.4.Financial leasing companies: 10% of the result of total amount of own assets deducts tax receivable (including tax refund receivable) and pre-paid taxes.5.Credit card enterprises: Calculated in the same manner as that for banks.6.Foreign financial institutions: Calculated in the same manner as that for trust enterprises, futures enterprises, and venture capitals, unless it is otherwise prescribed by the supervisory authority at where the institution is located.7.Other financial entities: Calculated in the same manner as that for trust enterprises, futures enterprises, and venture capitals, unless it is otherwise approved by the competent authority to use the same method as that for the type of enterprise engaging in related businesses.
中文原文 金融控股公司合併資本適足性管理辦法第3條
金融控股公司之子公司合格資本，依下列業別及方式分別計算之：
一、銀行業、票券金融公司、證券商及保險公司：依各業別資本適足之相關規定計算之合格自有資本淨額、自有資本或約當數額。
二、信託業、期貨業、創業投資事業及融資租賃業：以帳列淨值計算。
三、信用卡業：比照銀行業計算。
四、國外金融機構：除所在地之監理機關另有規定外，比照信託業、期貨業及創業投資事業計算。
五、其他金融相關之事業：除經主管機關同意，得比照業務相關之業別計算外，比照信託業、期貨業及創業投資事業計算。
金融控股公司之子公司法定資本需求，依下列業別及方式分別計算之：
一、銀行業：依銀行資本適足性及資本等級管理辦法之相關規定，計算之風險性資產總額與其法定最低資本適足率相乘後之數額。
二、票券金融公司、證券商及保險公司：依各業別資本適足性之相關規定，計算之風險性資產總額、經營風險之約當金額、風險資本與其法定最低標準比率相乘後之數額或約當數額。
三、信託業、期貨業及創業投資事業：為其全部自有資產總額減除應收稅款（含應收退稅款）及預付稅款後之百分之五十。
四、融資租賃業：為其全部自有資產總額減除應收稅款（含應收退稅款）及預付稅款後之百分之十。
五、信用卡業：比照銀行業計算。
六、外國金融機構：除所在地之監理機關另有規定外，比照信託業、期貨業及創業投資事業計算。
七、其他金融相關之事業：除經主管機關同意，得比照業務相關之業別計算外，比照信託業、期貨業及創業投資事業計算。
一、銀行業、票券金融公司、證券商及保險公司：依各業別資本適足之相關規定計算之合格自有資本淨額、自有資本或約當數額。
二、信託業、期貨業、創業投資事業及融資租賃業：以帳列淨值計算。
三、信用卡業：比照銀行業計算。
四、國外金融機構：除所在地之監理機關另有規定外，比照信託業、期貨業及創業投資事業計算。
五、其他金融相關之事業：除經主管機關同意，得比照業務相關之業別計算外，比照信託業、期貨業及創業投資事業計算。
金融控股公司之子公司法定資本需求，依下列業別及方式分別計算之：
一、銀行業：依銀行資本適足性及資本等級管理辦法之相關規定，計算之風險性資產總額與其法定最低資本適足率相乘後之數額。
二、票券金融公司、證券商及保險公司：依各業別資本適足性之相關規定，計算之風險性資產總額、經營風險之約當金額、風險資本與其法定最低標準比率相乘後之數額或約當數額。
三、信託業、期貨業及創業投資事業：為其全部自有資產總額減除應收稅款（含應收退稅款）及預付稅款後之百分之五十。
四、融資租賃業：為其全部自有資產總額減除應收稅款（含應收退稅款）及預付稅款後之百分之十。
五、信用卡業：比照銀行業計算。
六、外國金融機構：除所在地之監理機關另有規定外，比照信託業、期貨業及創業投資事業計算。
七、其他金融相關之事業：除經主管機關同意，得比照業務相關之業別計算外，比照信託業、期貨業及創業投資事業計算。