Regulations Governing the Capital Adequacy Ratio and Capital Grade of Credit Cooperatives Article 6
Eligible equity capital is the sum of Tier 1 capital and eligible Tier 2 capital where the amount of eligible Tier 2 capital shall not exceed the amount of Tier 1 capital. The term “eligible Tier 2 capital” in the preceding paragraph shall comply with the following requirements: 1. Capital used to cover credit risk and operational risk shall be limited to Tier 1 capital and Tier 2 capital, and Tier 2 capital used shall not exceed the amount of Tier 1 capital used to cover credit risk and operational risk. 2. Capital used to cover market risk must include Tier 1 capital. Only the remainder of Tier 2 capital after being used to cover credit risk and operational risk may be used to cover market risk.
中文原文 信用合作社資本適足性及資本等級管理辦法第6條
合格自有資本為第一類資本及合格第二類資本之合計數額，其中合格第二類資本以不超過第一類資本為限。
前項所稱合格第二類資本，應符合下列規定：
一、支應信用風險及作業風險所需之資本以第一類資本及第二類資本為限，且所使用第二類資本不得超過支應信用風險及作業風險之第一類資本。
二、支應市場風險所需之資本中，須有第一類資本，第二類資本於支應信用風險及作業風險後所餘者，得用以支應市場風險。
前項所稱合格第二類資本，應符合下列規定：
一、支應信用風險及作業風險所需之資本以第一類資本及第二類資本為限，且所使用第二類資本不得超過支應信用風險及作業風險之第一類資本。
二、支應市場風險所需之資本中，須有第一類資本，第二類資本於支應信用風險及作業風險後所餘者，得用以支應市場風險。