Regulations Governing Securities Investment of Credit Cooperatives Article 12
The term "calculation basis" as used in theseRegulationsshall mean the credit cooperative's finalized net worth as of the end of the previous fiscal year less the following items:1. The original acquisition costs for investment in the shares of banks held by the credit cooperative for more than one year;2. The original acquisition costs for investment in the shares of each federationof cooperatives; and3. The original acquisition costs for investment in the shares of other enterprises other than banks with the approval of the central competent authority.
中文原文 信用合作社投資有價證券辦法第12條
本辦法所稱核算基數，指上會計年度決算後淨值，扣除下列項目後之餘額：
一、信用合作社對銀行持股超過一年以上者，其原始取得成本。
二、持有各合作社聯合社社股之原始取得成本。
三、經中央主管機關核准轉投資銀行以外之其他企業之原始取得成本。
一、信用合作社對銀行持股超過一年以上者，其原始取得成本。
二、持有各合作社聯合社社股之原始取得成本。
三、經中央主管機關核准轉投資銀行以外之其他企業之原始取得成本。