Regulations Governing the Capital Adequacy and Capital Category of Banks Article 2
Terms used in these Regulations are defined as follows:1. The term "Ratio of Regulatory Capital to Risk-weighted Assets" (hereinafter referred to as Capital Adequacy Ratio)shall mean Common Equity Tier 1 Ratio, Tier 1 Capital Ratio, and Total Capital Adequacy Ratio.2. The term "Common Equity Tier 1 Ratio" shall mean the net Common Equity Tier 1 divided by total risk-weighted assets.3. The term "Tier 1 Capital Ratio" shall mean net Tier 1 capital divided by total risk-weighted assets.4. The term "Total Capital Adequacy Ratio" shall mean the aggregate amount of net Tier 1 Capital and net Tier 2 Capital divided by total risk-weighted assets.5. The term “Regulatory Capital Adequacy Ratio” shall mean the sum of the minimum capital adequacy ratio specified in Article 5 and the additional capital requirements specified in Article 6, Article 7, and Paragraph 3 of Article 18.6. The term "Leverage Ratio" shall mean the net Tier 1 Capital divided by Exposure Measurement.7. The term "Regulatory Capital" shall mean the net Tier 1 Capital and the net Tier 2 Capital.8. The term "Net Tier 1 Capital" shall mean the aggregate amount of net Common Equity Tier 1 and net additional Tier 1 Capital.9. The term "Cumulative Perpetual Preferred Stock" shall mean the preferred stock that, in a fiscal year when a bank posts a profit, entitles the holder to the payment of a dividend to make up for the bank not having distributed a dividend in years in which it did not post a profit.10. The term "Subordinated Debts" shall mean those debts holders' order of priority for the distribution of earnings and assets is subordinate to depositors and general creditors.11. The term "Capital Instrument" shall mean the common stocks, the perpetual preferred stocks, and the subordinated debts issued by a bank or its subsidiary shall be included in the securities of regulatory capital.12. The term "Total Risk-weighted Assets" shall mean the sum of the risk-weighted assets for credit risk and the capital requirements for market risk and operational risk multiplied by 12.5. Those assets already deducted from regulatory capital, however, shall be deducted from the total risk-weighted assets.13. The term "Risk-weighted Assets for Credit Risk" shall mean measurement of the risk of loss caused by the counterparty's default. This risk measurement is expressed as the total of each of the bank's transaction items on and off the balance sheet times a risk weight.14. The term "the Capital Requirement for Market Risk" shall mean the capital required for assessed losses to the bank's transaction items on and off the balance sheet in arising from movements in market prices (interest rates, exchange rates, and stock prices etc.) .15. The term "the Capital Requirement for Operational Risk" shall mean the capital required for the risk of loss resulting from inadequate or failed internal process, people and systems or external events.16. The term "Exposure Measurement" shall mean the exposure amount on and off the balance sheet.17. The term "Issuance Period" shall mean the period from the issuance date to the maturity date. The issuance period should be calculated based on the earliest available redemption date or repayment date if they could be redeemed or repaid prior to maturity date, as agreed upon, if there is any. Unless those whose earlier redemption or repayment that require the advanced approval from the Competent Authority.
中文原文 銀行資本適足性及資本等級管理辦法第2條
本辦法用詞定義如下：
一、自有資本與風險性資產之比率（以下簡稱資本適足比率）：指普通股權益比率、第一類資本比率及資本適足率。
二、普通股權益比率：指普通股權益第一類資本淨額除以風險性資產總額。
三、第一類資本比率：指第一類資本淨額除以風險性資產總額。
四、資本適足率：指第一類資本淨額及第二類資本淨額之合計數額除以風險性資產總額。
五、法定資本適足比率：指第五條所定最低資本適足比率加計第六條、第七條及第十八條第三項所定應額外提列數之合計。
六、槓桿比率：指第一類資本淨額除以暴險總額。
七、自有資本：指第一類資本淨額及第二類資本淨額。
八、第一類資本淨額：指普通股權益第一類資本淨額及非普通股權益之其他第一類資本淨額之合計數。
九、累積特別股：指銀行在無盈餘年度未發放之股息，須於有盈餘年度補發之特別股。
十、次順位債券：指債券持有人之受償順位次於銀行所有存款人及其他一般債權人。
十一、資本工具：指銀行或其子公司發行之普通股、特別股及次順位金融債券等得計入自有資本之有價證券。
十二、風險性資產總額：指信用風險加權風險性資產總額，加計市場風險及作業風險應計提之資本乘以十二點五之合計數。
但已自自有資本中減除者，不再計入風險性資產總額。
十三、信用風險加權風險性資產：指衡量交易對手不履約，致銀行產生損失之風險。
該風險之衡量以銀行資產負債表內表外交易項目乘以加權風險權數之合計數額表示。
十四、市場風險應計提之資本：指衡量市場價格（利率、匯率及股價等）波動，致銀行資產負債表內表外交易項目產生損失之風險，所需計提之資本。
十五、作業風險應計提之資本：指衡量銀行因內部作業、人員及系統之不當或失誤、或外部事件造成損失之風險，所需計提之資本。
十六、暴險總額：指資產負債表內及表外之暴險金額。
十七、發行期限：指發行日至到期日之期間，如有約定可提前贖回或償還者，應依其得提前贖回或償還日期計算發行期限，但其提前贖回或償還須事先經主管機關核准者不在此限。
一、自有資本與風險性資產之比率（以下簡稱資本適足比率）：指普通股權益比率、第一類資本比率及資本適足率。
二、普通股權益比率：指普通股權益第一類資本淨額除以風險性資產總額。
三、第一類資本比率：指第一類資本淨額除以風險性資產總額。
四、資本適足率：指第一類資本淨額及第二類資本淨額之合計數額除以風險性資產總額。
五、法定資本適足比率：指第五條所定最低資本適足比率加計第六條、第七條及第十八條第三項所定應額外提列數之合計。
六、槓桿比率：指第一類資本淨額除以暴險總額。
七、自有資本：指第一類資本淨額及第二類資本淨額。
八、第一類資本淨額：指普通股權益第一類資本淨額及非普通股權益之其他第一類資本淨額之合計數。
九、累積特別股：指銀行在無盈餘年度未發放之股息，須於有盈餘年度補發之特別股。
十、次順位債券：指債券持有人之受償順位次於銀行所有存款人及其他一般債權人。
十一、資本工具：指銀行或其子公司發行之普通股、特別股及次順位金融債券等得計入自有資本之有價證券。
十二、風險性資產總額：指信用風險加權風險性資產總額，加計市場風險及作業風險應計提之資本乘以十二點五之合計數。
但已自自有資本中減除者，不再計入風險性資產總額。
十三、信用風險加權風險性資產：指衡量交易對手不履約，致銀行產生損失之風險。
該風險之衡量以銀行資產負債表內表外交易項目乘以加權風險權數之合計數額表示。
十四、市場風險應計提之資本：指衡量市場價格（利率、匯率及股價等）波動，致銀行資產負債表內表外交易項目產生損失之風險，所需計提之資本。
十五、作業風險應計提之資本：指衡量銀行因內部作業、人員及系統之不當或失誤、或外部事件造成損失之風險，所需計提之資本。
十六、暴險總額：指資產負債表內及表外之暴險金額。
十七、發行期限：指發行日至到期日之期間，如有約定可提前贖回或償還者，應依其得提前贖回或償還日期計算發行期限，但其提前贖回或償還須事先經主管機關核准者不在此限。