Regulations Governing the Capital Adequacy and Capital Category of Banks Article 13
The capital instrument issued by the bank before September 12, 2010 shall be included in the amount of the regulatory capital in accordance with the following rules:1. The capital instrument shall be reduced at a decreasing rate of at least 10% per year from the Year 2013 if it does not meet the requirements in Paragraph 2 of Article 10 or Paragraph 3 of Article 11.2. The bank does not implement the procedure for redemption on the call date in accordance with the call provisions which have been established. A. If the early redemption date is before September 12, 2010, the debt shall be redeemed according to the previous paragraph when it does not meet the requirements in Paragraph 2 of Article 10 or Paragraph 3 of Article 11. B. If the early redemption date falls between September 12, 2010 and December 31, 2013, the debt shall not be included in regulatory capital from the Year 2013 when it does not meet the requirements in Paragraph 2 of Article 10 or Paragraph 3 of Article 11. However, if the debt does not meet the requirements in Section 7 of Paragraph 2 of Article 10 or Section 8 of Paragraph 3 of Article 11 only, it shall be reduced at a decreasing rate of at least 10% per year from the Year 2013. C. If the early redemption date falls after the Year 2013, and the debt does not meet the requirements in Paragraph 2 of Article 10 or Paragraph 3 of Article 11, the debt shall be included in regulatory capital following the rules of the first section before the call date, and shall not be included in regulatory capital after the call date.A capital instrument issued by the bank between September 12, 2010 and December 31, 2012 shall not be included in the regulatory capital, and shall be reduced at a decreasing rate of at least 10% per year from the Year 2013 if it does not meet the requirements in Paragraph 2 of Article 10 or Paragraph 3 of Article 11 unless it has obtained approval from the competent authority before September 12, 2010. However, if the capital instrument does not meet the requirements in Section 7 of Paragraph 2 of Article 10 or Section 8 of Paragraph 3 of Article 11 only, it shall be reduced at a decreasing rate of at least 10% per year from the Year 2013.
中文原文 銀行資本適足性及資本等級管理辦法第13條
銀行於中華民國九十九年九月十二日以前發行之資本工具，得計入自有資本之金額，應依下列規定辦理：
一、未符合第十條第二項或第十一條第三項之規定者，應自一百零二年起每年至少遞減百分之十。
二、訂有提前贖回條款，且銀行未於贖回日辦理贖回者：
（一）提前贖回日在九十九年九月十二日以前，且未符合第十條第二項或第十一條第三項之規定者，應依前款規定辦理。
（二）提前贖回日在九十九年九月十二日至一百零一年十二月三十一日間，且未符合第十條第二項或第十一條第三項之規定者，自一百零二年起，不得計入自有資本。
但僅未符合第十條第二項第七款或第十一條第三項第八款規定者，應自一百零二年起每年至少遞減百分之十。
（三）提前贖回日在一百零二年以後，且未符合第十條第二項或第十一條第三項之規定者，於贖回日前得計入自有資本之金額應依第一款之規定辦理，於贖回日後，不得計入自有資本。
銀行於中華民國九十九年九月十二日至一百零一年十二月三十一日間發行之資本工具，除於九十九年九月十二日前經主管機關核准發行者，得自一百零二年起每年遞減百分之十外，未符合第十條第二項或第十一條第三項規定者，自一百零二年起，不得計入自有資本。
但僅未符合第十條第二項第七款規定或第十一條第三項第八款規定者，應自一百零二年起每年至少遞減百分之十。
一、未符合第十條第二項或第十一條第三項之規定者，應自一百零二年起每年至少遞減百分之十。
二、訂有提前贖回條款，且銀行未於贖回日辦理贖回者：
（一）提前贖回日在九十九年九月十二日以前，且未符合第十條第二項或第十一條第三項之規定者，應依前款規定辦理。
（二）提前贖回日在九十九年九月十二日至一百零一年十二月三十一日間，且未符合第十條第二項或第十一條第三項之規定者，自一百零二年起，不得計入自有資本。
但僅未符合第十條第二項第七款或第十一條第三項第八款規定者，應自一百零二年起每年至少遞減百分之十。
（三）提前贖回日在一百零二年以後，且未符合第十條第二項或第十一條第三項之規定者，於贖回日前得計入自有資本之金額應依第一款之規定辦理，於贖回日後，不得計入自有資本。
銀行於中華民國九十九年九月十二日至一百零一年十二月三十一日間發行之資本工具，除於九十九年九月十二日前經主管機關核准發行者，得自一百零二年起每年遞減百分之十外，未符合第十條第二項或第十一條第三項規定者，自一百零二年起，不得計入自有資本。
但僅未符合第十條第二項第七款規定或第十一條第三項第八款規定者，應自一百零二年起每年至少遞減百分之十。