Regulations Governing the Capital Adequacy Ratio and Capital Grade of Credit Cooperatives Article 5
Tier 2 capital consists of the sum of the following items less amounts of items that should be deducted in accordance with the Methods and Forms for Calculating Equity Capital and Risk Assets of Credit Cooperatives: 1.Capital surplus from revaluation of fixed assets; 2.Revaluation increments; 3.45% of unrealized gain on available-for-sale financial assets; and 4.Operating reserve and loan loss provision. The loan loss provision included in Tier 2 capital as provided in the preceding paragraph shall mean the amount of provisions that the credit cooperative sets aside in excess of the expected loss assessed based on historical loss experience. The sum of operating reserve and loan loss provision as provided in Subparagraph 4 of Paragraph 1 hereof shall not exceed 1.5% of the total risk assets.
中文原文 信用合作社資本適足性及資本等級管理辦法第5條
第二類資本之範圍為下列各項目之合計數額，減依信用合作社自有資本與風險性資產之計算方法說明及表格所規定之應扣除項目之金額：
一、固定資產增值公積。
二、重估增值。
三、備供出售金融資產未實現利益之百分之四十五。
四、營業準備及備抵呆帳。
前項得列入第二類資本之備抵呆帳，係指信用合作社所提備抵呆帳超過信用合作社依歷史損失經驗所估計預期損失部分之金額。
第一項第四款所稱營業準備及備抵呆帳，其合計數額，不得超過風險性資產總額百分之一點五。
一、固定資產增值公積。
二、重估增值。
三、備供出售金融資產未實現利益之百分之四十五。
四、營業準備及備抵呆帳。
前項得列入第二類資本之備抵呆帳，係指信用合作社所提備抵呆帳超過信用合作社依歷史損失經驗所估計預期損失部分之金額。
第一項第四款所稱營業準備及備抵呆帳，其合計數額，不得超過風險性資產總額百分之一點五。