The Banking Act of The Republic of China Article 44
The ratio between a bank's equity capital to its risk assets shall not be less than the prescribed ratio. The same applies to the ratio between consolidated equity capital to risk assets of the bank which are required by the competent authority to produce consolidated financial statements.A bank shall be graded by capital as follows based on the ratio of its equity capital to risk assets:1. Adequate capital.2. Inadequate capital.3. Significantly inadequate capital.4. Seriously inadequate capital.The term "seriously inadequate capital" in Subparagraph 4 of the preceding paragraph shall refer to the ratio of equity capital to risk assets being less than two percent (2%). A bank whose ratio of net-worth to total assets is less than two percent (2%) shall be deemed as having seriously inadequate capital.The regulations governing the definition of "prescribed ratio" as referred to in Paragraph 1, the scope of a bank's equity capital and risk assets, method of calculation, and the classification and review for grading in Paragraph 2 shall be prescribed by the competent authority.
中文原文 銀行法第44條
銀行自有資本與風險性資產之比率，不得低於一定比率。
銀行經主管機關規定應編製合併報表時，其合併後之自有資本與風險性資產之比率，亦同。
銀行依自有資本與風險性資產之比率，劃分下列資本等級：
一、資本適足。
二、資本不足。
三、資本顯著不足。
四、資本嚴重不足。
前項第四款所稱資本嚴重不足，指自有資本與風險性資產之比率低於百分之二。
銀行淨值占資產總額比率低於百分之二者，視為資本嚴重不足。
第一項所稱一定比率、銀行自有資本與風險性資產之範圍、計算方法、第二項等級之劃分、審核等事項之辦法，由主管機關定之。
銀行經主管機關規定應編製合併報表時，其合併後之自有資本與風險性資產之比率，亦同。
銀行依自有資本與風險性資產之比率，劃分下列資本等級：
一、資本適足。
二、資本不足。
三、資本顯著不足。
四、資本嚴重不足。
前項第四款所稱資本嚴重不足，指自有資本與風險性資產之比率低於百分之二。
銀行淨值占資產總額比率低於百分之二者，視為資本嚴重不足。
第一項所稱一定比率、銀行自有資本與風險性資產之範圍、計算方法、第二項等級之劃分、審核等事項之辦法，由主管機關定之。