第一類資本
第一類資本
| 中文名詞 | 第一類資本 |
|---|---|
| 英文名詞 | Tier 1 Capital |
| 中文解釋 | 第一類資本包括： 1.普通股權益第一類資本 係指下列項目合計數減除依計算方法說明規定之應扣除項目。 (1)普通股及其股本溢價。 (2)預收股本。 (3)資本公積。 (4)法定盈餘公積。 (5)特別盈餘公積。 (6)累積盈虧。 (7)非控制權益。 (8)其他權益項目。 2.非普通股權益之其他第一類資本 係指下列項目合計數減除依計算方法說明規定之應扣除項目。 (1)永續非累積特別股及其股本溢價。 (2)無到期日非累積次順位債券。 (3)銀行之子公司發行非由銀行直接或間接持有之永續非累積特別股及其股本溢價、無到期日非累積次順位債券。 [5] |
| 英文解釋 | Tier 1 capital includes:1. Common equity Tier 1 capital: the sum of the following items deducted by adjustment items in accordance with the rules for calculation methods: (1) common stock and additional paid-in capital in excess of par- common stock; (2) capital collected in advance; (3) Capital reserves; (4) statutory surplus reserves; (5) special reserves; (6) accumulated profit or loss; (7) non-controlling interests; and (8) other items of interest.2. Additional Tier 1 capital: the sum of the following items deducted by the deduction items in accordance with the rules for calculation methods: (1)non-cumulative perpetual preferred stock and its capital stock premium; (2)non-cumulative perpetual subordinated debts; and (3)the non-cumulative perpetual preferred stock and its capital stock premium, and the non-cumulative perpetual subordinated debts which are issued by banks' subsidiaries, and are not directly or indirectly held by banks. [5] |