Regulations Governing the Capital Adequacy and Capital Category of Banks Article 9
The common equity Tier 1 capital consists of the common equity that reduces intangible assets, the deferred tax assets due to losses from the previous year, the insufficiency of operation reserves and loan loss provisions, the revaluation surplus of real estate, and the statutory adjustment items calculated in accordance with other rules for calculation methods.The common equity tier 1 capital shall mean the sum of the following items:1. Common stock and additional paid-in capital in excess of par- common stock2. Capital collected in advance3. Capital reserves4. Statutory surplus reserves5. Special reserves6. Accumulated profit or loss7. Non-controlling interests8. Other items of interest
中文原文 銀行資本適足性及資本等級管理辦法第9條
普通股權益第一類資本係指普通股權益減無形資產、因以前年度虧損產生之遞延所得稅資產、營業準備及備抵呆帳提列不足之金額、不動產重估增值及其他依計算方法說明規定之法定調整項目。
普通股權益係下列各項目之合計數額：
一、普通股及其股本溢價。
二、預收股本。
三、資本公積。
四、法定盈餘公積五、特別盈餘公積。
六、累積盈虧。
七、非控制權益。
八、其他權益項目。
普通股權益係下列各項目之合計數額：
一、普通股及其股本溢價。
二、預收股本。
三、資本公積。
四、法定盈餘公積五、特別盈餘公積。
六、累積盈虧。
七、非控制權益。
八、其他權益項目。