Regulations Governing the Consolidated Capital Adequacy of Financial Holding Companies Article 4
The group's net eligible capital is the balance of the group's total eligible capital after subtracting the following amounts:1.The book amount of a financial holding company's investment in its subsidiaries' equity and other eligible capital that may be added to its capital after subtracting the decreased amount;2.The capital surplus of those subsidiaries whose eligible capital and statutory capital requirement are calculated in the same manner as that for trust enterprises, futures enterprises, venture capitals and financial leasing companies;3.One half of the capital surplus from subordinated debts (excluding debts that meet the criteria for Additional Tier 1 Capital set forth in Article 8 of Regulations Governing the Capital Adequacy and Capital Category of Banks and do not exceed the statutory limit) of those subsidiaries whose eligible capital is calculated in the same manner as that for banks or bills finance companies after making up for other capital deficits of the bank or bills finance company; and4.One half of the capital surplus from debt capital (excluding those that meet the criteria for Tier 1 limited capital set forth in Article 2 of the Regulations Governing Capital Adequacy of Insurance Companies) of those subsidiaries whose equity capital is calculated in the same manner as that for insurance companies after making up for other capital deficits of the insurance company.The book amount of investment depicted in the preceding paragraph that is already subtracted from the group's total eligible capital shall not be added to the group's statutory capital requirement.
中文原文 金融控股公司合併資本適足性管理辦法第4條
集團合格資本淨額，為集團合格資本總額扣除下列數額後之餘額：
一、金融控股公司對於子公司之股權及其他合格資本之投資帳列金額減除已遞減之金額後，得計入資本之餘額。
二、子公司之合格資本及法定資本需求，依信託業、期貨業、創業投資事業及融資租賃業之方式計算者，該等子公司之資本溢額。
三、依銀行業或票券金融公司計算合格資本方式之子公司者，該等子公司來自次順位債券之資本溢額（不包含符合銀行資本適足性及資本等級管理辦法第十條所定之非普通股權益之其他第一類資本條件者），補充其他銀行業或票券金融公司資本缺額後之數額之二分之一。
四、依保險業計算自有資本方式之子公司者，該等子公司來自資本性質債券之資本溢額（不包含符合保險業資本適足性管理辦法第二條所定之第一類限制性資本條件者），補充其他保險業資本缺額後之數額之二分之一。
前項已自集團合格資本總額中扣除之投資帳列金額，不再計入集團法定資本需求。
一、金融控股公司對於子公司之股權及其他合格資本之投資帳列金額減除已遞減之金額後，得計入資本之餘額。
二、子公司之合格資本及法定資本需求，依信託業、期貨業、創業投資事業及融資租賃業之方式計算者，該等子公司之資本溢額。
三、依銀行業或票券金融公司計算合格資本方式之子公司者，該等子公司來自次順位債券之資本溢額（不包含符合銀行資本適足性及資本等級管理辦法第十條所定之非普通股權益之其他第一類資本條件者），補充其他銀行業或票券金融公司資本缺額後之數額之二分之一。
四、依保險業計算自有資本方式之子公司者，該等子公司來自資本性質債券之資本溢額（不包含符合保險業資本適足性管理辦法第二條所定之第一類限制性資本條件者），補充其他保險業資本缺額後之數額之二分之一。
前項已自集團合格資本總額中扣除之投資帳列金額，不再計入集團法定資本需求。