Enforcement Rules of the Banking Act Article 9
"Net Worth" as used in the Law shall mean the net worth after final calculation for the preceding fiscal year. Any cash capital injection of a bank occurring during a year will be permitted to be calculated into the net worth effective from the date of issuance of the certificate of capital inspection by the Central Bank of China.
中文原文 銀行法施行細則第9條
本法所稱淨值，係指上會計年度決算後淨值。
銀行於年度中之現金增資，准予計入淨值計算，並以取得中央銀行驗資證明書為計算基準日。
銀行於年度中之現金增資，准予計入淨值計算，並以取得中央銀行驗資證明書為計算基準日。