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| 1 |
1.These Regulations are promulgated in accordance with Article 21, Paragraph 3, of the
Deposit Insurance Act. |
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| 2 |
2.Banks shall publicly disclose the following material financial and business
information on a quarterly basis(R.O.C. incorporated banks shall use the format of
Attachment I [NOT TRANSLATED], investment and trust companies shall use the format of
Attachment II [NOT TRANSLATED], and the Taiwan branches of foreign banks shall use the
format of Attachment III):
(1)Balance sheet;
(2)Income statement;
(3)Statement of capital adequacy (not applicable to the Taiwan branches of foreign
banks);
1.The ratio of self-owned capital; and
2.The ratio of debt to net worth.
(4)A statement of asset quality consisting of:
1.Overdue loans;
2.Delinquent accounts;
3.Overdue loan ratio;
4.Classified loans;
5.Ratio of classified loans to total loans; and
6.Loan reserves and loan loss reserves for loans under collection.
(5)Management Information consisting of:
1.Concentration of credit extensions;
2.General conditions of investee businesses (not applicable to Taiwan branches of
foreign banks);
3.Policies with regard to the extension of loans, delinquent accounts, and provisions
for investment loss reserves;and
4.Matters requiring special notation.
(6)Profitability consisting of:
1.Rate of return on assets;
2.Rate of return on earnings; and
3.Net profit rate.
(7)Liquidity consisting of an analysis of the maturation of assets and liabilities;
and
(8)Market Risk Sensitivity including:
1.Ratio of interest-rate sensitive assets to debt; and
2.Ratio of interest-rate sensitivity exposure to net worth. |
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| 3 |
3.Banks are required to publicly disclose the above material financial and business
information on their web sites[within the following time frames]: Annual financial and
business information shall be posted within four (4) months following the end of each
fiscal year; Semi-annual financial and business information shall be posted within two
(2) months following the end of each fiscal half year, and financial and business
information for the first and third quarters shall be posted within one (1) month
following the end of the first and third quarters, as applicable, of each fiscal year.
The information described above that is to be disclosed on a bank's web site shall be
maintained on such website for at least one (1) year [from the date of posting]. |