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中央銀行-中文版

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資本減除項目

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資本減除項目

中文名詞 資本減除項目
英文名詞 Capital Deduction Items
中文解釋

1.普通股權益第一類資本減除項目: (1)無形資產。 (2)因以前年度虧損產生之遞延所得稅資產。 (3)營業準備及備抵呆帳提列不足之金額。 (4)不動產重估增值。 (5)出售不良債權未攤銷損失。 (6)其他法定調整項目。 2.非普通股權益之其他第一類資本減除項目: (1)第二類資本不足扣除數。 (2)商業銀行對金融相關事業之投資分類至銀行簿者。 (3)工業銀行直接投資及投資不動產依規扣除數。 (4)其他資本扣除項目。 3.第二類資本減除項目: (1)商業銀行對金融相關事業之投資分類至銀行簿者。 (2)工業銀行直接投資及投資不動產依規扣除數。 (3)其他資本扣除項目。[5]

英文解釋 1. The deduction items of the common equity Tier 1 capital include: (1) intangible assets; (2) the deferred tax assets due to losses from the previous year; (3) the insufficiency of operation reserves and loan loss provisions; (4) the revaluation surplus of real estate; (5) unamortized losses on sales of non-performing loans; and (6) the other statutory adjustment items.2. The deduction items of the additional Tier 1 capital include: (1) the insufficiency deduction of Tier 2 capital; (2) the investment of commercial bank in financial related business which categorized in banking book; (3) the deductible amounts of direct investment and real estate's investment of industrial bank which in accordance with the rules for calculation methods; and (4) the other capital deduction items.3. The deduction items of the Tier 2 capital include: (1) the investment of commercial bank in financial related business which categorized in banking book; (2) the deductible amounts of direct investment and real estate's investment of industrial bank which in accordance with the rules for calculation methods; and (3) the other capital deduction items. [5]
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