Regulations Governing the Capital Adequacy Ratio and Capital Grade of Credit Cooperatives Article 2
Terms used in these Regulations are defined as follows: 1.The term “ratio of equity capital to risk assets” (hereinafter referred to as the “capital adequacy ratio”) shall mean eligible equity capital divided by total risk assets. 2.The term “eligible equity capital” shall mean the sum of Tier 1 capital and eligible Tier 2 capital. 3.The term “eligible Tier 2 capital” shall mean such Tier 2 capital that may be used to cover credit risk, market risk and operational risk. 4.The term “capital stock” shall mean the daily average of total capital stock in the past half year, the daily average of total capital stock in the past month, or total capital stock on the base date of reporting, whichever is lower. 5.The term “total risk assets” shall mean the sum of risk-weighted assets for credit risk and capital requirements for market risk and operational risk multiplied by 12.5. However, those already deducted from eligible equity capital shall not be counted into the total risk assets. 6.The term “risk-weighted assets for credit risk” shall mean an assessment of risk of loss arising from counterparty’s default for a credit cooperative. This risk assessment is expressed as the total of the credit cooperator’s transaction items on and off the balance sheet multiplied by a risk weight. 7.The term “capital requirement for market risk” shall mean the capital required for assessed losses to the credit cooperative’s transaction items on and off the balance sheet according to market price (interest rates, exchange rates, and stock prices etc.) fluctuations. 8.The term “capital requirement for operational risk” shall mean the capital required for the risk of loss arising from inadequate or failed internal processes, personnel or systems of the credit cooperative or external events.
中文原文 信用合作社資本適足性及資本等級管理辦法第2條
本辦法用詞定義如下：
一、自有資本與風險性資產之比率（以下簡稱資本適足率）：指合格自有資本除以風險性資產總額。
二、合格自有資本：指第一類資本及合格第二類資本之合計數額。
三、合格第二類資本：指可支應信用風險、市場風險及作業風險之第二類資本。
四、股金：指最近半年日平均股金總額、最近一個月日平均股金總額及填報基準日股金總額之孰低者。
五、風險性資產總額：指信用風險加權風險性資產總額，加計市場風險及作業風險應計提之資本乘以十二．五之合計數。
但已自合格自有資本中減除者，不再計入風險性資產總額。
六、信用風險加權風險性資產：指衡量交易對手不履約，致信用合作社產生損失之風險。
該風險之衡量以信用合作社資產負債表內表外交易項目乘以加權風險權數之合計數額表示。
七、市場風險應計提之資本：指衡量市場價格（利率、匯率及股價等）波動，致信用合作社資產負債表內表外交易項目產生損失之風險，所需計提之資本。
八、作業風險應計提之資本：指衡量信用合作社因內部作業、人員及系統之不當或失誤，或因外部事件造成損失之風險，所需計提之資本。
一、自有資本與風險性資產之比率（以下簡稱資本適足率）：指合格自有資本除以風險性資產總額。
二、合格自有資本：指第一類資本及合格第二類資本之合計數額。
三、合格第二類資本：指可支應信用風險、市場風險及作業風險之第二類資本。
四、股金：指最近半年日平均股金總額、最近一個月日平均股金總額及填報基準日股金總額之孰低者。
五、風險性資產總額：指信用風險加權風險性資產總額，加計市場風險及作業風險應計提之資本乘以十二．五之合計數。
但已自合格自有資本中減除者，不再計入風險性資產總額。
六、信用風險加權風險性資產：指衡量交易對手不履約，致信用合作社產生損失之風險。
該風險之衡量以信用合作社資產負債表內表外交易項目乘以加權風險權數之合計數額表示。
七、市場風險應計提之資本：指衡量市場價格（利率、匯率及股價等）波動，致信用合作社資產負債表內表外交易項目產生損失之風險，所需計提之資本。
八、作業風險應計提之資本：指衡量信用合作社因內部作業、人員及系統之不當或失誤，或因外部事件造成損失之風險，所需計提之資本。