Regulations Governing the Capital Adequacy and Capital Category of Banks Article 4
The bank shall calculate its stand-alone leverage ratio. If a parent bank is required to present the consolidated financial statements in which it consolidates its investments in subsidiaries according to "International Financial Reporting Standards No. 10”, it shall also calculate the consolidated leverage ratio. Those investments already deducted from the regulatory capital, however, shall not be included.The leverage ratio shall not be less than 3%. The calculation shall be carried out in accordance with the calculation methods.
中文原文 銀行資本適足性及資本等級管理辦法第4條
銀行應計算銀行本行之槓桿比率。
銀行與其轉投資事業依國際財務報導準則第十號規定應編製合併財務報表者，並應計算合併之槓桿比率。
但已自自有資本扣除者，不在此限。
槓桿比率不得低於百分之三，其計算方法應依計算方法說明之規定辦理。
銀行與其轉投資事業依國際財務報導準則第十號規定應編製合併財務報表者，並應計算合併之槓桿比率。
但已自自有資本扣除者，不在此限。
槓桿比率不得低於百分之三，其計算方法應依計算方法說明之規定辦理。