第二類資本
第二類資本
| 中文名詞 | 第二類資本 |
|---|---|
| 英文名詞 | Tier 2 Capital |
| 中文解釋 | 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.永續累積特別股及其股本溢價。 2.無到期日累積次順位債券。 3.可轉換之次順位債券。 4.長期次順位債券。 5.非永續特別股及其股本溢價。 6.不動產於首次適用國際會計準則時，以公允價值或重估價值作為認定成本產生之保留盈餘增加數。 7.投資性不動產後續衡量採公允價值模式所認列之增值利益及備供出售金融資產未實現利益之百分之四十五。 8.營業準備及備抵呆帳。 9.銀行之子公司發行非由銀行直接或間接持有之永續累積特別股及其股本溢價、無到期日累積次順位債券、可轉換之次順位債券、長期次順位債券、非永續特別股及其股本溢價。[5] |
| 英文解釋 | The Tier 2 capital is the sum of the following items subtracted by the deduction items in accordance with the rules for calculation methods: (1) cumulative perpetual preferred stock and its capital stock premium; (2) cumulative perpetual subordinated debts; (3) convertible subordinated debts; (4) long-term subordinated debts; (5) non-perpetual preferred stock and its capital stock premium; (6) when first time applying International Financial Reporting Standards in real estate and using the fair value or the re-estimated value method as the deemed cost, the difference in amount between the deemed cost and the book value recognized in retained earnings; (7) the 45% of unrealized gains on changes in the fair value of investment properties using fair value method, as well as the 45% of unrealized gains on available-for-sale financial assets; (8) operational reserves and loan-loss provisions; and (9) the cumulative perpetual preferred stock and its capital stock premium, cumulative perpetual subordinated debts, convertible subordinated debts, long-term subordinated debts, and the non-perpetual preferred stock and its capital stock premiums, which are issued by banks subsidiaries, and are not directly or indirectly held by banks. [5] |