Regulations Governing Securities Investment of Credit Cooperatives Article 6
The aggregate amount of the original acquisition costs of a credit cooperative for investmentincorporate bonds, financial bonds, short-term billsand stocks that are issued by a singlefinancial holding company or a singlebankshall not exceed 15% of the cooperative’scalculation basis.When acredit cooperativemakes investmentsaccording to the preceding paragraph, if the credit cooperative also meets the following criteria and the invested financial holding company or bankmeetsthe standardsestablished by the ROC Credit Cooperative Union, theaggregate amount of investments may not exceed25% of the cooperative’s calculation basis:1. Complying with the provisionsof Paragraph 1, Article 4herein;2. TheNPL ratio at the end of previous yeardoes not exceed 1%;3. The capital adequacy ratiois not less than 12%at the end of previous year; and4. The bad debt reserve coverage ratiois not less than 100%at the end of previous year.Where non-compliancewith anyone of the criteria specified in the preceding paragraph occursorthe invested financial holding company or bankdoes not meet the standards after a credit cooperative has made investments under Paragraph 1 hereof that exceed the limit specified in Paragraph 1hereof, the credit cooperative shall promptly stop such investment, and may resume investment only after it becomes compliantwith thecriteria and standards under the preceding paragraph again.The aggregate amount of the original acquisition costs of a credit cooperative forinvestmentin short-term bills, corporate bonds and stocks issued by a single enterpriseother than financial holding companies and banksshall not exceed 10% of the cooperative’scalculation basis.The balanceof reverse repo transactions of short-term bills and bonds purchased by a credit cooperative is excluded from the limits for securities investment set forth in Paragraph 1, Paragraph 2 and preceding paragraph hereof, while the balanceof repo transactions of short-term bills and bonds sold by a credit cooperative shall be included.A credit cooperative’s investment innegotiable certificates of deposit issued by the Cooperative Bank of Taiwan using reduction in reserve requirement as a result of the Central Bank’s action of dropping the deposit reserve ratiois excluded from the limitsset forth in Paragraphs1and 2hereof.
中文原文 信用合作社投資有價證券辦法第6條
信用合作社投資單一金融控股公司或單一銀行所發行之公司債、金融債券、短期票券及股票之原始取得成本總餘額，不得超過該社核算基數百分之十五。
信用合作社為前項投資時，符合下列條件，且被投資金融控股公司或銀行符合中華民國信用合作社聯合社訂定之標準者，其投資限額，不得超過核算基數百分之二十五：
一、符合第四條第一項規定。
二、前一年底逾期放款比率未逾百分之一。
三、前一年底資本適足率達百分之十二以上。
四、前一年底備抵呆帳覆蓋率達百分之百以上。
信用合作社為前項投資並逾第一項限額後，發生不符前項所列條件之一或被投資金融控股公司或銀行不符標準，應即停止投資，於符合前項所列條件及標準後，始得續行投資。
信用合作社投資金融控股公司或銀行以外之其他單一企業所發行之短期票券、公司債及股票之原始取得成本總餘額，不得超過該社核算基數百分之十。
信用合作社以附賣回條件買入短期票券及債券之餘額，不計入第一項、第二項及前項投資有價證券之限額內。
但以附買回條件賣出短期票券及債券之餘額，則應計入。
信用合作社因中央銀行調降存款準備率，以減提準備金額度投資合作金庫商業銀行所發行之可轉讓定期存單餘額，不計入第一項及第二項之限額內。
信用合作社為前項投資時，符合下列條件，且被投資金融控股公司或銀行符合中華民國信用合作社聯合社訂定之標準者，其投資限額，不得超過核算基數百分之二十五：
一、符合第四條第一項規定。
二、前一年底逾期放款比率未逾百分之一。
三、前一年底資本適足率達百分之十二以上。
四、前一年底備抵呆帳覆蓋率達百分之百以上。
信用合作社為前項投資並逾第一項限額後，發生不符前項所列條件之一或被投資金融控股公司或銀行不符標準，應即停止投資，於符合前項所列條件及標準後，始得續行投資。
信用合作社投資金融控股公司或銀行以外之其他單一企業所發行之短期票券、公司債及股票之原始取得成本總餘額，不得超過該社核算基數百分之十。
信用合作社以附賣回條件買入短期票券及債券之餘額，不計入第一項、第二項及前項投資有價證券之限額內。
但以附買回條件賣出短期票券及債券之餘額，則應計入。
信用合作社因中央銀行調降存款準備率，以減提準備金額度投資合作金庫商業銀行所發行之可轉讓定期存單餘額，不計入第一項及第二項之限額內。